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

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)

International Journal of Economics Development Research (IJEDR)
Vol. 4 No. 3 (2023): International Journal of Economics Development Research (IJEDR)

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%.