Pengaruh Ukuran Pemerintah Daerah, Kemandirian Keuangan, Ukuran Legislatif, dan Diferensiasi Fungsional Terhadap Tingkat Pengungkapan Laporan Keuangan Pemerintah Daerah Tahun 2020-2023

Abstract

This study aims to analyze the influence of local government size, local financial independence, legislative size, and functional differentiation on the level of financial reporting disclosure by local governments in Indonesia. The research employs a quantitative approach using panel data derived from local government financial statements (LKPD) over a specific period. Hypothesis testing is conducted using panel data regression methods with the assistance of EViews software. The results indicate that local government size, financial independence, legislative size, and functional differentiation all have a positive and significant effect on the level of financial reporting disclosure. These findings suggest that structural characteristics and fiscal capacity of local governments play a crucial role in promoting transparency and accountability in public sector financial reporting. This research provides policy implications for local governments in enhancing the quality and completeness of financial reporting through strengthening institutional and fiscal capacities.