...Wahyudin Nor; Muhammad Hudaya; Rifqi Novriyandana Purpose The purpose of this paper is to examine the extent to which audit opinion, audit findings, follow-up audit recommendations, level of education, level of welfare and heads of local governments’ commitment influence the disclosure...

...I Made Pradana Adiputra; Sidharta Utama; Hilda Rossieta Purpose The purpose of this paper is to provide empirical evidence about the influence of the size of local government, the quality of local government financial statements, the level of local government response to the disclosure...