The type of research used in this study is quantitative research to determine the
factors that affect level of disclosure of local government’s financial statements.
Independent variabels within this research are regional wealth, administrative
age of local government, level of dependence, number of SKPD, and legislative
size, while the dependent variabel is level of disclosure of local government’s
financial statements. This research used secondary data, that is examination
result report of local government financial statement which published by BPK RI
as of year 2015. The data collecting technique used is purposive sampling while
the data analysis used in this research is multiple regression test. The result of
local government, administrative age of local government and number SKPD
have no effect on the level of disclosure of local government financial statements.
While the level of independence and legislative size have a significant negative
effect.