THE EFFECT OF CHARACTERISTICS, COMPLEXITY, AND AUDIT FINDINGS AGAINST THE DISCLOSURE OF THE GOVERNMENT FINANCIAL STATEMENTS OF GOVERNMENTS WITH INTERNAL CONTROL SYSTEM AS VARIABLE MODERATING

Publication Date : 01/09/2019


Author(s) :

ANA MARDIANA, YOHANIS RURA.


Volume/Issue :
Volume 2
,
Issue 3
(09 - 2019)



Abstract :

This study aims to know the influence of characteristics, complexity and audit findings on the level of disclosure of Local Government Finance Report in the region of South Sulawesi. The variables studied in this research are the size of the local government, the degree of regional independence as a proxy of the characteristics of the regional government, the legislative size as a proxy of complexity, audit findings and the level of mandatory disclosure are also used. The study used Internal control as moderating variable and followed secondary data. The documentation methods followed include, collecting secondary data, reports of financial statements and nonfinancial data. Secondary data obtained from the Office of BPK Representative of South Sulawesi Province in the form of Report of Examination Result and Non Financial data obtained from BPS year 2013-2015. The analytics tool used in this study is multiple linear regression. Based on the result of the research, it is concluded that the variables of local government size and legislative size have a significant positive effect on disclosure level. While audit findings have significant negative effect and the level of regional independence has no effect on the level of disclosure. From the results of the regression of moderation, the internal control system as a moderating variable moderates the relationship of size of the local government on the level of disclosure and control systems. It moderates the relationship as a measure of legislative against disclosure level. While the level of local independence on the level of disclosure and the relationship between the audit level of disclosure cannot be moderated by the internal control system.


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