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All Journal Akuntansi: Jurnal Riset Ilmu Akuntansi
Khalimatus Saadah
Universitas Lampung
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Pengaruh Karakteristik Pemerintah Daerah terhadap Tingkat Pengungkapan Laporan Keuangan di Website Pemerintah Daerah Se-Sumatera Khalimatus Saadah
Akuntansi Vol. 5 No. 1 (2026): Jurnal Riset Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i1.3188

Abstract

The purpose of this study is to examine how government size, independence level, and the audit opinion of the Supreme Audit Agency (BPK) are related to the level of financial report disclosure on local government websites. The Central Statistics Agency (BPS), the Ministry of Home Affairs, and official local government websites served as secondary data sources used in this quantitative analysis. Purposive sampling was used to determine the sample, and multiple linear regression analysis was used to interpret the data. The results indicate that the level of financial report disclosure on local government websites is influenced by the BPK audit opinion. Conversely, the level of financial report disclosure on local government websites is not significantly affected by government size or independence level. These findings indicate that the quality of external audit results plays a crucial role in promoting transparency in regional financial management through online media. Local governments that receive better audit opinions tend to be more transparent in presenting financial information to the public. Therefore, improving the quality of financial governance and compliance with government accounting standards are crucial factors in strengthening transparency and public accountability.
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