Pengaruh Ukuran Pemerintah Daerah, Tingkat Ketergantungan Daerah, Intergovernmental Revenue, dan Temuan Audit terhadap Tingkat Pengungkapan Laporan Keuangan Pemerintah Daerah Kabupaten/Kota di Provinsi Sumatera Utara

Abstract

This study aims to examine the effect of local government size, regional dependency level, intergovernmental revenue, and audit findings on the level of financial statement disclosure of regency/city local governments in North Sumatera Province during the period 2018–2023. The sample was selected using a purposive sampling method, resulting in 30 regencies/cities with a total of 180 observations. This is a quantitative study using secondary data. The data were analyzed using panel data regression, and the Fixed effect model (FEM) was selected as the best fitting model through Eviews 12 software. The results show that local government size has a positive effect on the level of financial statement disclosure, audit findings have a negative effect, while regional dependency level and intergovernmental revenue have no significant effect on the level of financial statement disclosure.