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CHAPTER 4 DATA ANALYSIS AND DISCUSSION
Chapter 4 describes the results of data processing and the analysis over the data description, data processing, and hypotheses testing and the discussion of its
results. Statistical analysis was carried out in analyzing the data to test the hypotheses.
A. Population and Sample
Population in this research is 1133 local governments in Indonesia that their financial statement has been audited by BPK Audit Board of Indonesia and
published in www.bpk.go.id
. The research sample is determined by using purposive sampling. By using sampling methods and criteria sampling as
described in chapter 3, the research obtained 304 samples. Details of sample in this research shows in the following table:
Table 4 Sample
Sample Criteria Total Number
The local government financial reporting and publication through the website of BPK RI from 2005 to 2007
1133 Local governments with financial statements opinion is adverse and disclaimer
591 Local governments with financial statements that are not fully present the data and
information needed in research 238
Local governments that were visited research 304
Source: www.bpk.go.id.
The description of sample in table 2 above shows that the total number of local government financial report in Indonesia gathered from BPK’s website for
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three years view 2005, 2006 and 2007 are 1133 local government financial reports. On the amount of such financial statements, a number of financial reports
have 591 adverse opinions and disclaimer opinion and because of these opinions, the financial statements are not used as samples in this study. The reason is that
the information used in local government financial statements with adverse opinion and disclaimer opinion are presented unfairly, based SAP so can not be
used in decision-making by users of financial statements. Measuring independent variables in this research using not only BPK
opinion criteria, but also other measurement that is mentioned in Cohen 2006. Those, which have met the criteria for sampling before but did not include
information for the measurement of the independent variable, the financial statements are not used in this study. The number of government financial reports
that are not fully present information is 238 government financial reports. After identification by using sampling criteria, then obtained a sample of 304 local
government financial statements of 148 local government financial reports in 2006 and 84 local government financial reports in 2007. Moreover, outlier
processed gives the final 82 of total local government that can be observed. Further description can be seen in the appendix 3.
B. Data and Data Collection
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