Pengaruh Tingkat Ketergantungan Daerah, Ukuran Pemerintah, Opini Audit, Ukuran Legislatif, dan Temuan Audit terhadap Pengungkapan Laporan Keuangan Pemerintah Daerah Kabupaten dan Kota di Provinsi Sumatera Selatan Periode 2020-2023

Abstract

This study aims to determine and analyze the effect of the regional dependence level, government size, audit opinion, legislative size, and audit findings on the disclosure of regional government financial reports in districts and cities across South Sumatra Province for the 2020-2023 period. This is an associative quantitative study. The population comprises all regional government financial reports from districts and cities in South Sumatra Province period 2020-2023. The sample in this study amounted 17 regional government financial reports. The sampling method in this study used saturation sampling method. The data analysis technique used is descriptive statistical analysis, classical assumption test, multiple linear regressuin test and hypothesis testing. The results of this study prove that partially, the level of regional dependence, government size, and audit opinion have a significant positive effect on the disclosure of regional government financial reports. Conversely, legislative size and audit findings show no significant effect on disclosure. Simultaneously,this study proves that dependence regional level, government size, audit opinion, legislative size, and audit findings affect the disclosure of the regional government financial reports in regency and cities in South Sumatra Province for the 2020-2023 period.