Analisis Pengaruh Rasio Kemandirian, Ukuran Pemerintah, Ukuran Legislatif, Intergoverment Revenue, dan Leverage terhadap Tingkat Pengungkapan Laporan Keuangan Pemerintah Daerah di Provinsi Pulau Sumatera Tahun 2023

Abstract

This study aims to determine the effect of the independence ratio, government size, legislative size, intergovernmental revenue, and leverage on the disclosure level of Local Government Financial Reports (LKPD) in the provinces of Sumatra Island. The population in this study consists of the LKPDs from the provinces on Sumatra Island for the year 2023. The sampling technique used is purposive sampling, and the data analysis model is conducted using SPSS 25. The total sample used comprises 148 LKPDs that meet the established criteria. The results of this study indicate that, partially, the independence ratio and legislative size have a negative influence on the disclosure level of LKPD in the provinces of Sumatra Island. Meanwhile, government size, intergovernmental revenue, and leverage have no significant effect on the disclosure level of LKPD in these provinces. However, the study shows that the average disclosure level of LKPD in the provinces of Sumatra Island in 2023 is 76.72%.