Factors influencing financial statement disclosure: Empirical evidence from Indonesia

Identifying the characteristics of Indonesian local governments that disclose financial statements looks relevant in order to find out reasons for making policies statements. This study aims examine whether condition, independence and political competition have an effect on disclosure governments, particularly districts/cities Sumatra, Indonesia. A sample 151 districts cities island Sumatra were used this quantitative analysis. The use cluster sampling due implementation accrual accounting based government regulation No. 71 2010 is applied all has same characteristics. data analysis technique a multiple linear regression with SPSS test tool. results reveal factors influencing influenced by conditions (β = 0.095; p < 0.05), 0.069; 0.038; 0.05). Overall, show strong conclusion regarding affect government. findings investigation can be useful consideration improving quality their external communications public governance.