ii ABSTRAK
PENGARUH UKURAN PEMERINTAH DAERAH, KEKAYAAN PEMERINTAH DAERAH, TIPE PEMERINTAH DAERAH, DAN
OPINI AUDIT TERHADAP KETERSEDIAAN LKPD DI SITUS PEMERINTAH DAERAH PADA
KABUPATEN/KOTA DI SUMATERA
Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh dari ukuran pemerintah daerah, kekayaan pemerintah daerah, tipe pemerintah daerah, dan opini audit terhadap ketersediaan LKPD di situs pemerintah daerah pada Kabupaten/Kota di Sumatera. Penelitian ini menggunakan metode regresi logistik dengan jumlah sampel sebanyak 153 Kabupaten/Kota yang terdiri dari 119 Kabupaten dan 34 Kota. Hasil penelitian menunjukkan bahwa ukuran pemerintah daerah yang diukur berdasarkan jumlah pendapatan pemerintah daerah berpengaruh positif dan signifikan terhadap ketersediaan LKPD di situs resmi masing-masing pemerintah daerah. Sedangkan variabel lainnya yaitu kekayaan pemerintah daerah yang diukur berdasarkan jumlah Pendapatan Asli Daerah (PAD), tipe pemerintah daerah yang berupa Kabupaten atau Kota, dan opini audit yang berupa Wajar Dengan Pengecualian atau Wajar Tanpa Pengecualian tidak mampu berpengaruh signifikan terhadap ketersediaan LKPD di situs resmi masing-masing Kabupaten/Kota.
Kata Kunci: ketersediaan LKPD, Ukuran Pemda, Kekayaan Pemda, Tipe Pemda, Opini Audit, Kabupaten/Kota.
iii
ABSTRACT
THE EFFECT OF GOVERNMENT SIZE, GOVERNMENT RICHNESS, GOVERNMENT TYPE, AND AUDIT OPINION TO AVAILIBILITY OF
GOVERNMENT FINANCIAL REPORT ON OFFICIAL SITE OF GOVERNMENT (DISTRICT/CITY) IN SUMATERA
This research aim is to understand the effect of government size, government richness, government type, and audit opinion to availibility of government financial report on official site of government (district/city) in Sumatera. This research is using logistic regression with number of samples are 153 data, which were distributed into 134 districts and 34 cities in Sumatera. Research shows that government size which was measured by overall income of the government has positive and significant impact to availibility of government financial report. However, others variables which were government richness that was measured by the real income (PAD), government type which were district or city, and audit opinion which were Fair with Exclusion (WDP) or Fair without Exclusion (WTP) is partially does not have significant impact to availibility of Government financial report in government official site in Sumatera.
Keywords: Availibility of Government Financial Report, Government Size, Government Richness, Government Type, and Audit Opinion, District/City.
