KARAKTERISTIK PEMERINTAH DAERAH DAN KUALITAS PELAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris: Pemerintah Daerah Se-Jawa Tengah)

Abstract

This research is aimed to examine the impact of local governmental characteristics on the
quality of local governmental financial report. In this research, the quality of financial report focus
on the relevant accounting information value. The characteristics of local governmental will be
measured by using the size of local governmental, the sum of SKPD, the size of legislature,
leverage, the age of local governmental, the type of local governmental, governmental spending
and intergovernmental revenue. All of the sample are 35 city across Central Java that have profile
report as regulated by BPK database from 2009 to 2012. Further, the analysis is conducted by
using multiple regression analysis. The results showed the size of local governmental and the
intergovernmental revenue had negative effect to the financial statement quality, but the local
governmental spending had positive effect. The local government’s spending embodies budget
absorption thus, it must be accounted via reporting LKPD. This is supported by the obligation to
report LKPD that had relevant value.The others variables, the sum of SKPD, the size of legislature,
leverage, age of local governmental and the type of local governmental had no significant effect to
the financial statement quality.