Determinants of the Disclosure Level of Local Government Financial Statements in Central Java Province
Keywords:
Level of Disclosure of Financial Statements, Financial Independence Ratio, Capital Expenditure, Intergovernmental Revenue, Audit Opinion, Total Assets.Abstract
Financial statements are an important thing in the district / city as a form of accountability in managing finances and resources that must be disclosed based on Government Accounting Standards. The level of disclosure of financial statements in Central Java Province is not fully adequate. This study aims to analyze the ratio of financial independence, capital expenditure, intergovernmental revenue, audit opinion and total assets to the level of disclosure of local government financial statements. This research method is descriptive quantitative which uses panel data to analyze the hypothesis. The data of this report are local government financial reports at districts/cities in Central Java Province for the period 2020-2022. The sample in this study amounted to 68 with sampling using purposive sampling method. The results of the study are the ratio of financial independence, intergovernmental revenue and total assets has a positive effect on the level of disclosure of local government financial statements. While capital expenditure and audit opinion have no significant effect on the level of disclosure of local government financial statements. The results of this study can be a consideration for district/city governments as those who run the government to always disclose local government financial reports more fully and transparently.
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