Pengaruh Karakteristik Pemerintah Daerah Terhadap Tingkat Pengungkapan Wajib Laporan Keuangan di Indonesia

This study aims to analyze the influence of the characteristics of local government on the level of mandatory disclosure of financial statements in Indonesia. The population in this study is the financial statements of the provincial government in 2018 and 2019. The sampling technique used a purposive sampling method and obtained a sample of 62 data. The data analysis method used classical assumption test and multiple linear regression analysis using the Statistical Package for Social Sciences (SPSS 23). The results showed that the wealth of the local government and the administrative age of the local government had a positive effect on the level of mandatory financial reporting disclosure in Indonesia. Meanwhile, local government size and functional differentiation have no effect on the level of mandatory financial reporting disclosure in Indonesia.