Faktor-faktor yang mempengaruhi pengungkapan belanja bantuan sosial pada laporan keuangan pemerintah daerah pada tahun 2009

This research aims to determine factors affecting the disclosure of social assistance expenditures. Fifty eight point thirty seven percent of Indonesian local governments has disclosed the details of the social assistance expenditures in the Notes To Financial Statements. A total of 293 samples which was selected to be tested by using logistic regression are the local governments which has been audited by the Audit Board of The Republic of Indonesia. Data obtained from the local governments financial statements, audit report issued by BPK RI, Regions in Figures, the official websites of local governments, and other sources. The result of this study stated that some characteristics of local governments such as: Debt financing, intergovernmental revenue that are categorized as external environment have significant positive effect on the disclosure of social assistance expenditures, while legislature size and local financial self-sufficiency ratio have a marginal effect. Other characteristic component from internal environment such as: fiscal capacity, functional diferentiation, occupational specialization, the size of local governments, administrative ages of the local governments are proved to have no effect on the disclosure of social assistance expenditures. It is concluded that the disclosure of social assistance expenditures on Indonesian local government’s 2009 financial statements is highly affected by external environment factor.