• Journal title: Jurnal Ekobis Dewantara
• ISSN: 2655-9803, 2656-4149 (print)
• Publisher: Fakultas Ekonomi (FE) Universitas Sarjanawiyata Tamansiswa
• Country of publisher: indonesia
• Date added to EuroPub: 2019/Nov/23

• LCC Subject Category: Management, Business, Finance
• Publisher's keywords: Regional Wealth, PAD, Assets, Population, Level of Dependency, Audit Finding, and LKPD Disclosure.
• Language of fulltext: indonesian
• Full-text formats available: PDF
• Time From Submission to Publication:

Pankrasius T. Suryadi

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ThisstudyaimstoexaminetheinfluenceofRegionalWealth(PAD),TotalAssets,TotalPopulation, Level of Dependency, and Audit Findings on the Level of Disclosure of Local Government FinancialStatements(LKPD)inCentralJavaProvince2014-2016.Thepopulationinthisstudyis alldistricts/citiesacrosstheprovinceinCentralJavain2014-2016.Thesampleusedispurposive sampling, so that obtained as much as 81 LKPD. The type of data used is secondary data. Data obtainedfromtheofficialwebsiteofregencies/municipalitiesinCentralJavaProvinceintheform of financial statements that have been audited by BPK and BPS office of Central Java Representative. The analysis technique used is multiple linear regression method. The result of regression test shows that the regional wealth (PAD), Total Asset, Total Population, Level of Dependency, andAudit Finding simultaneously have a significant positive effect on thedisclosure of Local Government Financial Statement. Partially, PAD and Dependency Level have no effect on LKPD disclosure, total assets have a significant positive effect on LKPD disclosure, total population and audit findings have significant negative effect on LKPDdisclosure.