Pengaruh Dana Perimbangan, Aset Pemerintah, Kekayaan Pemerintah, dan Jumlah OPD terhadap Tingkat Pengungkapan Laporan Keuangan Pemerintah Daerah dengan Opini Audit sebagai Variabel Moderating

Abstract

This study aims to examine and analyze the Influence of Intergovernmental Revenue, Government Assets, Government Wealth, and Number of Local Device Organizations On The Level of Disclosure of Local Government Financial Statements With Audit Opinion As Moderating Variabel. The population in this study is the entire Provincial/Regency/City Government in Sumatra Island in 2018, with saturated sampling techniques with 164 samples. The data analysis method uses the regression analysis of panel funds and interaction test with the help of the Eviews application program. The results showed that intergovernmental revenue and government assets had a positive and significant effect on the level of disclosure of local government financial statements, while the wealth of the government and the number of Regional Device Organizations had no effect on the level of disclosure of local government financial statements. Audit opinion as a moderating variable is not able to moderate the influence of intergovernmental revenue, government assets, government assets and the number of Regional Device Organizations to the level of disclosure of disclosure of local government financial statements in provinces / Regency / cities in the Sumatra Island Region in 2018.