期刊名称：International Journal of Finance and Accounting
印刷版ISSN：2168-4812
电子版ISSN：2168-4820
出版年度：2018
卷号：7
期号：1
页码：13-18
DOI：10.5923/j.ijfa.20180701.03
语种：English
出版社：Scientific & Academic Publishing Co.
摘要：This study aims to analyze the effect of local government characteristics on the accountability level in local government financial statement. This study performs binary logistic regression for testing the effect of size of local government, financial dependency of local government to central government, audit findings, and financial statement distortion by local government on accountability of local government financial statement for period of 2012 to 2016 in Sulawesi Region of Republic of Indonesia. The results show that size of government and audit findings have significant effect on accountability of local government financial statement, but financial dependency of local government to central government and financial statement distortion by local government have insignificant effect. The results indicate that local government in Sulawesi Region behave as a steward for internal monitoring mechanisms, and behave as a agent for external mechanisms.
关键词：Accountability; Local Government; Agent; Steward
