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All Journal Kalbisocio: Jurnal Bisnis dan Komunikasi Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Kusumaningrum, Faradilla
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Humanities Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences

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Pengaruh Kualitas Pelaporan Keuangan Dan Transparansi Informasi Terhadap Kinerja Keuangan Daerah Hardinto, Andi Aditya; Kusumaningrum, Faradilla; Kesuma, Aria
KALBISOCIO Jurnal Bisnis dan Komunikasi Vol. 12 No. 3 (2025): KALBISOCIO Jurnal Bisnis dan Komunikasi
Publisher : Research and Community Service UNIVERSITAS KALBIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53008/kalbisocio.v12i3.4557

Abstract

This study aims to analyze the effect of financial report quality and information transparency on regional financial performance, considering fiscal capacity as a control variable. Using a quantitative approach and multiple linear regression analysis, this study involves data from 10 major provinces in Indonesia during the 2020-2024 period. The results show that financial report quality, public information transparency, and fiscal capacity significantly affect regional financial performance. The regression model explains 92.4% of the variation in regional financial performance (R² = 0.924), making this model very strong statistically and empirically. These findings strengthen the importance of transparent and accountable regional financial governance and consider fiscal capacity as a strategic factor in improving performance.
Korelasi antara tax ratio dan ketimpangan pendapatan per regional: Bukti empiris dari Indonesia Fatmawati, Ayu; Kusumaningrum, Faradilla; Wahono, Puji; Pahala, Indra
Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 4 No. 1 (2025): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/cocreation.v4i1.1450

Abstract

Ketimpangan pendapatan merupakan tantangan besar dalam pembangunan Indonesia, khususnya di provinsi kaya sumber daya yang memiliki kontribusi pajak rendah. Penelitian ini bertujuan untuk menganalisis hubungan antara tax ratio sebagai indikator kemampuan fiskal daerah dan Gini ratio sebagai ukuran ketimpangan pendapatan. Menggunakan data panel dari 34 provinsi selama periode 2020 hingga 2023, pendekatan kuantitatif asosiatif digunakan dengan metode analisis statistik deskriptif, korelasi Pearson, dan regresi panel. Hasil penelitian menunjukkan adanya hubungan negatif yang kuat dan signifikan antara tax ratio dan Gini ratio, yang berarti bahwa semakin tinggi kontribusi pajak terhadap PDRB suatu provinsi, semakin rendah tingkat ketimpangan pendapatannya. Penelitian ini memberikan bukti empiris bahwa sistem perpajakan yang efektif berperan dalam mendistribusikan kesejahteraan secara lebih merata di tingkat regional. Temuan ini juga mendorong pentingnya reformasi perpajakan yang disesuaikan dengan karakteristik ekonomi daerah untuk mendukung pemerataan pembangunan.
Pengaruh Kualitas Pelaporan Keuangan Dan Transparansi Informasi Terhadap Kinerja Keuangan Daerah Hardinto, Andi Aditya; Kusumaningrum, Faradilla; Kesuma, Aria
KALBISOCIO Jurnal Bisnis dan Komunikasi Vol. 12 No. 3 (2025): KALBISOCIO Jurnal Bisnis dan Komunikasi
Publisher : Research and Community Service UNIVERSITAS KALBIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53008/kalbisocio.v12i3.4557

Abstract

This study aims to analyze the effect of financial report quality and information transparency on regional financial performance, considering fiscal capacity as a control variable. Using a quantitative approach and multiple linear regression analysis, this study involves data from 10 major provinces in Indonesia during the 2020-2024 period. The results show that financial report quality, public information transparency, and fiscal capacity significantly affect regional financial performance. The regression model explains 92.4% of the variation in regional financial performance (R² = 0.924), making this model very strong statistically and empirically. These findings strengthen the importance of transparent and accountable regional financial governance and consider fiscal capacity as a strategic factor in improving performance.
Co-Authors Ayu Fatmawati Hardinto, Andi Aditya Indra Pahala Kesuma, Aria Wahono, Puji