Comparison of Information Disclosure Finance in Balance and CALK (LKPD Aceh Southwest)

Abstract

Disclosure is one of the most important parts of financial reporting which is found at the end of the financial reporting process by providing the presentation of accounting information in the form of financial statements. This paper contains a comparison of the disclosure of financial information on the balance sheet and notes to the financial statements of LKPD Aceh Barat Daya. The phenomenon that emerges in the disclosure is a discrepancy between the existing information and what is disclosed to users of financial statements, including the public, which if not disclosed honestly will lead to a crisis of confidence in local governments. This paper is structured to show a comparison of disclosures and discuss how this level of disclosure is related to the trust of local governments in providing financial information.