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All Journal Journal of Economics, Business, & Accountancy Ventura
Eva Marin Sambo
Sekolah Tinggi Ilmu Ekonomi Makassar Bongaya, Makassar, Indonesia
Economics, Econometrics & Finance

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Transparency of Financial Reporting as a Determinant of Audit Quality in the Local Government of Bulukumba Regency Sufiati; Eva Marin Sambo
Journal of Economics, Business, & Accountancy Ventura Vol. 29 No. 2 (2026): Vol 29 No 2 (August 2026)
Publisher : Research Center and Community Services (PPPM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v29i2.5584

Abstract

This research examines the impact of transparency in financial reporting on audit quality within the Regional Government of Bulukumba Regency. The study utilizes a quantitative explanatory methodology. Data were collected through questionnaires administered to 50 local government officials responsible for financial management and reporting. Data analysis was performed utilizing Partial Least Squares–Structural Equation Modeling (PLS-SEM) with the SmartPLS software. The findings suggest that transparency in financial reporting has a positive and statistically significant impact on audit quality. All aspects of transparency, including information accessibility, data accuracy and comprehensiveness, openness in decision-making and implementation procedures, and mechanisms for complaints and feedback, substantially improve audit quality in local government. These findings underscore the significance of enhancing transparency in financial reporting to bolster audit effectiveness, promote public accountability, and reinforce trust in local government financial management. This study provides extensive empirical evidence on the multifaceted role of financial reporting transparency as a crucial determinant of audit quality in local government.
Co-Authors Sufiati