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All Journal JAT (Journal of Accounting and Tax)
Muhammad Din
Tadulako Universty
Economics, Econometrics & Finance

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QUALITY ANALYSIS OF FINANCIAL REPORT DISCLOSURE ON LOCAL GOVERNMENT WEBSITES (STUDY OF REGENCY/CITY GOVERNMENTS IN CENTRAL SULAWESI PROVINCE 2022-2024) Fitriyani Aziz Panape; Muhammad Din; Masruddin Masruddin; Rahayu Indriasari
JAT : Journal Of Accounting and Tax Vol. 5 No. 2 (2026): Special Issue
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/4fv08t76

Abstract

This study aims to analyze the influence of transparency, accountability, accessibility, and population on the quality of financial report disclosure on the websites of district/city governments in Central Sulawesi Province for the period 2022–2024. The study used a quantitative approach with secondary data obtained from the official websites of the local governments. The sampling technique used a purposive sampling method, resulting in 12 local governments with a total of 33 observations. Data analysis was performed using Partial Least Squares-based Structural Equation Modeling (PLS-SEM) with the assistance of WarpPLS 7.0 software. The results show that transparency, accountability, and accessibility have a positive and significant effect on the quality of local government financial report disclosure. Meanwhile, population has a positive but insignificant effect on the quality of local government financial report disclosure. The findings of this study indicate that the quality of local government financial report disclosure is more influenced by governance factors, particularly transparency, accountability, and accessibility of information, than by demographic factors such as population.
DETERMINANTS OF FINANCIAL REPORT PUBLICATION ON REGIONAL GOVERNMENT WEBSITES IN CENTRAL SULAWESI Ayu Kumala Dewi; Muhammad Din; Nina Yusnita Yamin; Masruddin Masruddin
JAT : Journal Of Accounting and Tax Vol. 5 No. 2 (2026): Special Issue
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/44nf8217

Abstract

The goal of this study is to examine how the posting of financial data on regional government websites in Central Sulawesi Province is impacted by political competitiveness, government spending, local government size, audit opinions, and local wealth. This study uses a quantitative methodology and includes all of Central Sulawesi Province's regencies and cities for the years 2022–2024. The study population consists of 12 regencies and 1 city, for a total of 39 observations. The Central Sulawesi Province's regencies and cities' websites, local revenue and spending budget documents, and yearly financial reports were the sources of the data. In this instance, the data was analyzed using WarpPLS 8.0 software and the Partial Least Squares with Structural Equation Modelling (PLS-SEM) approach. The study's findings indicate that the publication of financial reports on regional government websites is positively and significantly impacted by government spending, local government size, and audit views, but not by political competitiveness or local wealth. This study demonstrates that regional governance quality and financial management skills have a greater impact on the release of financial reports online than do regional fiscal capacity and political considerations.
ANALYSIS OF FACTORS INFLUENCING THE LEVEL OF ASSET DISCLOSURE IN LOCAL GOVERNMENT FINANCIAL REPORTS IN CENTRAL SULAWESI 2020-2024 Maulana Indri; Muhammad Din; Muhammad Ilham Pakawaru; Rahma Masdar
JAT : Journal Of Accounting and Tax Vol. 5 No. 2 (2026): Special Issue
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/bcxkg586

Abstract

Study This aim for analyze factors that influence level disclosure asset in Report Finance the Regional Government (LKPD) related to Central Sulawesi Province covers the period from 2020 to 2024. The issue being explored arises from the demand for precise information and the inconsistencies identified in earlier studies. A quantitative method has been utilized, drawing on secondary data sourced from the LKPD and the Audit Report (LHP) compiled by the Supreme Audit Agency (BPK). The study analyzed 65 cases chosen from 12 districts and one city over a span of five years, employing WarpPLS for the analysis. Findings indicate that factors such as the size of the regional government, the region's wealth, fiscal autonomy, auditor assessments, and the intricacy of regional governance have a significant and positive influence on the degree of asset disclosure, whereas the results of audits have a negative and negligible effect. This research suggests that the internal factors within the regional government are more vital for improving asset disclosure transparency than external corrective measures.
Co-Authors Ayu Kumala Dewi Fitriyani Aziz Panape Masruddin Masruddin Maulana Indri Muhammad Ilham Pakawaru Nina Yusnita Yamin Rahayu Indriasari Rahma Masdar