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All Journal INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Ropiah
Politeknik Negeri Lhokseumawe
Economics, Econometrics & Finance

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DETERMINANTS OF THE QUALITY OF FINANCIAL REPORTS OF REGENCY/CITY GOVERNMENTS OF NORTH SUMATERA PROVINCE BASED ON THE BPK AUDIT OPINION Ropiah; Dwi Meilvinasvita; Indra Wijaya
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 3 No. 3 (2026): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Publisher : CV. Adiba Aisha Amira

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.22262927

Abstract

This study aims to analyse the influence of local government size, local government expenditure, the administrative age of the local government, and population size on the quality of financial reports of regency/city governments in North Sumatra Province, as proxied by the audit opinion of the Audit Board of the Republic of Indonesia (BPK). This study employs a quantitative approach with an associative research design. The study population consists of 33 regency/city governments in North Sumatra Province over the 2019–2024 periods. A census sampling method was used, resulting in 198 observations. Secondary data were analyzed using panel data logistic regression. The results indicate that local government size has a positive but insignificant effect on financial report quality. Local government expenditure has a negative and significant effect. The administrative age of the local government has a negative but insignificant effect. Meanwhile, population size has a positive and significant effect. Simultaneous testing using the Likelihood Ratio Test yielded, indicating that all independent variables collectively have a significant effect on financial report quality. These findings demonstrate that local government characteristics, specifically expenditure and population size, play a role in determining the quality of financial reports. The study's results are expected to serve as a consideration for local governments in enhancing accountability, transparency, and the quality of local financial management in order to maintain and improve their BPK audit opinions.
Co-Authors Dwi Meilvinasvita Indra Wijaya