lvii
A. Data Description
The local government dat a collect ion goes along t he sampling guidelines. The disclaimer and adverse opinion are excluded from dat a analysis in order t o keep t he dat a validit y. The
exclusion also equally t r eat ed t o dat a t hat encount er t echnological difficult ies such as t he excessiveness in comput er m emory consumpt ion t hat makes t he comput er encount ers dist ort ion.
The t abulat ed dat a in Table 2 present s t he dat a descript ion for 2006. Dat a descript ion elaborat es t he dat a aligned w it h sampling crit eria. The num ber of local government s for 2006 is
428. The number of disclaim er opinion is 97. The number of adverse opinion is eleven. The number of incomplet e dat a caused by t echnological handicap is 26. Thus, t he number of f inancial
st at em ent s t o be incor porat ed in dat a analysis comes f rom 281 local gover nm ent s. The t abulat ed dat a in Table 3 pr esent s t he dat a descr ipt ion for 2007. Dat a descript ion also
elaborat es t he dat a aligned w it h sampling crit eria. The num ber of local gover nment s for 2007 is 432. The number of local governm ent s for 2007 is differ ent fr om pr evious year 2006 because
t he exist ence of new local government s. The number of disclaimer opinion is 74. The number of adverse opinion for 2007 is 62. The number of incomplet e dat a caused by t echnological handicap
is 14. Thus, t he number of f inancial st at em ent s t o be incorporat ed in dat a analysis com es f rom 255 local governm ent s.
Table 2 Data Description for 2006
Province Tot al LG
Disclaimer Adverse
Incomplete Tot al Inc Data
lviii NAD
21 5
2 14
Nort h Sumat era 26
17 1
8 Riau
11 2
1 8
Kepulauan Riau 6
1 2
3 Bengkulu
8 3
5 Jambi
10 2
8 W est Sumat era
20 5
15 Sout h Sumat era
14 1
13 Bangka Belit ung
7 7
Lampung 10
10 Bant en
6 2
4 W est Java
25 2
23 Cent ral Java
35 1
1 33
DIY 5
1 1
3 East Java
38 5
2 31
Bali 9
1 8
Nusa Tenggara Bar at 9
2 7
Nusa Tenggara Timur 17
4 1
1 11
W est Kalimant an 12
3 1
8 Sout h Kalimant an
13 3
1 9
Cent ral Kalimant an 14
2 3
1 8
East Kalimant an 13
W est Sulaw esi 4
4 Sout h Sulaw esi
23 3
3 17
lix Cent ral Sulaw esi
9 3
6 Sout h East Sulaw esi
10 1
7 2
Nort h Sulaw esi 9
5 1
3 Goront alo
5 5
M aluku 7
4 3
Nort h M aluku 8
5 3
W est Papua 8
6 2
Papua 16
16
N 428
97 11
26 281
Table 3 Data Description for 2007
Province Tot al LG
Disclaimer Adverse
Incomplete Tot al
Incorporated Data
NAD 21
2 19
Nort h Sumat era 26
13 13
Riau 11
2 9
Kepulauan Riau 6
6 Bengkulu
9 3
6 Jambi
10 9
W est Sumat er a 20
5 15
Sout h Sumat era 14
14 Bangka Belit ung
7 7
lx Lampung
10 10
Bant en 6
1 5
W est Java 25
6 19
Cent ral Java 35
4 1
30 DIY
5 1
4 East Java
38 36
2 Bali
9 9
Nusa Tenggara Barat 9
3 1
5 Nusa Tenggara Timur
17 1
4 12
W est Kalimant an 12
3 3
6 Sout h Kalimant an
13 1
4 1
7 Cent ral Kalimant an
14 4
5 5
East Kalimant an 13
5 7
1 W est Sulaw esi
4 4
Sout h Sulaw esi 23
4 1
18 Cent ral Sulaw esi
9 5
4 Sout h East Sulaw esi
10 6
1 3
Nort h Sulaw esi 9
6 3
Goront alo 5
2 3
M aluku 7
4 1
2 Nort h M aluku
8 3
5 W est Papua
8 1
Papua 19
N 432
74 62
14 255
lxi The independent variables dat a ar e obt ained from Indonesian St at ist ics Bur eau Badan
Pusat St at ist ik Republik Indonesia . Populat ion dat a is based on t he last Nat ional Census
conduct ed by Indonesian St at ist ics Bur eau in 2005. Gross regional dom est ic pr oduct dat a uses GRDP per capit a. Inflat ion dat a uses consumer price index.
B. Data Analysis
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