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All Journal Kalbisocio: Jurnal Bisnis dan Komunikasi
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.
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 Hardinto, Andi Aditya Kesuma, Aria