Karakteristik Kepala Daerah Dan Audit Delay Laporan Keuangan Pemerintah Daerah Di Indonesia

Authors

  • Hesy Erlisa Frasti Fakultas Ekonomi dan Bisnis, Universitas Sebelas Mare
  • Elvanya Purba Dita Fakultas Ekonomi dan Bisnis, Universitas Sebelas Maret
  • Euodia Pracinthea Fakultas Ekonomi dan Bisnis, Universitas Sebelas Maret
  • Ade Syahputra Fakultas Ekonomi dan Bisnis, Universitas Sebelas Maret
  • Arini Widyawati Fakultas Ekonomi dan Bisnis, Universitas Sebelas Maret
  • Santoso Tri Hananto Fakultas Ekonomi dan Bisnis, Universitas Sebelas Maret

DOI:

https://doi.org/10.24912/ja.v21i1.131
Keywords: audit delay, local government’s audit delay, regent/ mayor.

Abstract

This study aimed to examinethe effectsof regent/ mayor characteristics onfinancial statement of local government’s audit delay in Indonesia. Regional head arecharacterized by age, educational background, executive work experience, andeducational level. The populationof this study were all of districts/municipalitie inIndonesia. This study uses 142 districts/municipalities as sample usingpurposivesampling method. The secondary data was obtained from Audit Board of the Republicof Indonesia (BPK-RI) and Ministry of Home Affairs of the Republic of Indonesia(Kemendagri). Datawas analyzed using regression model. The analysisshowed thatthe economics or accounting educational background has negatively affected onfinancial statement of local government’s audit delay in Indonesia. However, age,executive work experience, and education level do not affect financial statement oflocal government’s audit delay in Indonesia.


Author Biographies

Hesy Erlisa Frasti, Fakultas Ekonomi dan Bisnis, Universitas Sebelas Mare

hessyfrasti@student.uns.ac.id

Elvanya Purba Dita, Fakultas Ekonomi dan Bisnis, Universitas Sebelas Maret

elvanya@gmail.com

Euodia Pracinthea, Fakultas Ekonomi dan Bisnis, Universitas Sebelas Maret

hessyfrasti@student.uns.ac.id

Ade Syahputra, Fakultas Ekonomi dan Bisnis, Universitas Sebelas Maret

adesyahputra@yahoo.com

Arini Widyawati, Fakultas Ekonomi dan Bisnis, Universitas Sebelas Maret

ariniwidyawati@gmail.com

Santoso Tri Hananto, Fakultas Ekonomi dan Bisnis, Universitas Sebelas Maret

santosotrihananto@gmail.com

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Published

2017-01-31

How to Cite

Hesy Erlisa Frasti, Elvanya Purba Dita, Euodia Pracinthea, Ade Syahputra, Arini Widyawati, & Santoso Tri Hananto. (2017). Karakteristik Kepala Daerah Dan Audit Delay Laporan Keuangan Pemerintah Daerah Di Indonesia. Jurnal Akuntansi, 21(1), 21–34. https://doi.org/10.24912/ja.v21i1.131

Issue

Vol. 21 No. 1 (2017): January 2017

Section

Articles

License

Copyright (c) 2017 Jurnal Akuntansi

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This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License