<![CDATA[This study aimed to examine the effects of regent/ mayor characteristics on financial statement of local government’s audit delay in Indonesia. Regional head are characterized by age, educational background, executive work experience, and educational level. The population of this study were all of districts/municipalitie in Indonesia. This study uses 142 districts/municipalities as sample using purposive sampling method. The secondary data was obtained from Audit Board of the Republic of Indonesia (BPK-RI) and Ministry of Home Affairs of the Republic of Indonesia (Kemendagri). Data was analyzed using regression model. The analysis showed that the economics or accounting educational background has negatively affected on financial statement of local government’s audit delay in Indonesia. However, age, executive work experience, and education level do not affect financial statement of local government’s audit delay in Indonesia.]]>
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