Key Stakeholders And Mandatory Disclosure in Local Government Financial Statements in Java

Tadjuddin Tadjuddin; Jumarni Jumarni; Andi Nurrahma  Gaffar; Muhammad  Ikram; Uswatun  Hasanah; Muh.  Fiqran

doi:10.37385/ijedr.v5i3.5960

Authors

Tadjuddin Tadjuddin Institut Agama Islam Negeri Palopo
Jumarni Jumarni Institut Agama Islam Negeri Palopo
Andi Nurrahma Gaffar Institut Agama Islam Negeri Palopo
Muhammad Ikram Institut Agama Islam Negeri Palopo
Uswatun Hasanah Institut Agama Islam Negeri Palopo
Muh. Fiqran Institut Agama Islam Negeri Palopo

DOI:

https://doi.org/10.37385/ijedr.v5i3.5960

Keywords:

Mandatory Disclosure, Stakeholders, Financial Statements

Abstract

This study examines the influence of key stakeholders, such as the educational background of regional heads, the number of legislative members, the education of legislative members, the number of local government employees, and Regional Original Revenue (PAD) on compliance with mandatory disclosure in local government financial statements. Hypothesis testing was carried out using SPSS release 17 software. The population in this study is all regional heads (regional heads), PEMDA employees, members of the DPRD, PAD, DAU and local government financial statements in Java. The results of statistical analysis show that the level of compliance with mandatory disclosure in Java is still very low, with an average of only 25.27%, indicating that many local governments have not fully complied with the Government Accounting Standards (SAP). Ciamis Regency recorded the highest compliance with 41.18%, while Pati Regency was the lowest with only 8.82%.

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