Dr. Dwi Martani

Universitas Indonesia – Fakultas Ekonomi dan Bisnis – Ilmu Akuntansi

Annisa Liestiani dan Dwi Martani

Since 2000, the Government of Indonesia has adopted new policies and regulations on local government financial statement. The purposed of these policies were improving accountability and transparency of public resources management that was conducted by local governments. Since 2005, Government Accounting Standard was issued and used as a guideline to prepare the local government financial statement. This study examined impact of audit quality, management incentives and local goverment characteristic to local government financial statement disclosure. It argued that audit quality, complexity of local government and management incentive have positive relation to financial statement disclosure. This study used mandatory disclosure based on Indonesian Government Accounting Standard (IGAS) as disclosure index. Multiple regression is used for testing the model. Revenue transfer from central goverment and classification of local government did not influence to disclosure level. But, wealth, government complexity number of audit finding influence the disclosure level.

Keywords : disclosure, local government, government accounting standard, government accounting standard.

Dipresentasikan pada The 22th Asian – Pacific Conference on International Accounting Issues, Gold Coast Australia, 7 – 10 November 2010, Penyelenggara: School of Business, Bond University, Australia. Disclosure of Local Government…