| dc.description.abstract | This research aims to analyze the effect
of government characteristics, complexity, audit
findings, and audit opinions on financial statement
disclosures on the level of the provincial government in
Indonesia. The government institutions were selected
based on the following characteristics: the government
age (how long it has been established), regional wealth,
intergovernmental revenue, and leverage. The research
employed functional differentiation. The total samples
were 198 consisting of 33 provincial financial reports in
Indonesia for six years. The samples were obtained
using a purposive sampling method and processed
using Eviews 7. The results showed that the government
age, regional wealth, intergovernmental revenue,
leverage, and the audit opinions had a significant
positive effect on the level of government financial
statement disclosures; while functional differentiation
and audit findings did not affect the level of government
financial statement disclosures. The average level of
provincial government financial statement disclosures
in Indonesia from 2012-2017 was 47%. | en_US |
