EKONOMIS : Journal of Economics and Business
Vol 10, No 2 (2026): September

Analisis Pengaruh Kualitas Laporan Keuangan, Kualitas Pelayanan Publik dan Transparansi Pengelolaan Keuangan terhadap Elektabilitas Kepala Daerah Incumbent di Indonesia

Fitrah Azirial Akbar (Politeknik Negeri Padang)
Amy Fontanella (Politeknik Negeri Padang)
Josephine Sudiman (Politeknik Negeri Padang)



Article Info

Publish Date
01 Sep 2026

Abstract

This study aims to examine the effect of financial report quality, public service quality, and financial management transparency on the electability of incumbent regional heads in Indonesia, with economic growth as a control variable. The research employs a quantitative approach using secondary data from 324 regencies/cities that participated in the 2024 regional elections. Data were analyzed using multiple linear regression with STATA version 17. The results show that public service quality has a positive and significant effect on the electability of incumbent regional heads, while financial report quality and financial management transparency have no significant effect. Simultaneously, all independent variables and the control variable significantly affect electability, although the model’s explanatory power remains low (Adjusted R² = 3.73%). These findings highlight that public service quality is the most relevant factor influencing public support for incumbents. The results are expected to provide insights for local governments and regional head candidates in formulating strategies to enhance electability through improved public service quality.

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Journal Info

Abbrev

ojsekonomis

Publisher

Subject

Economics, Econometrics & Finance

Description

Ekonomis: Journal of Economics and Business diterbitkan oleh Lembaga Penelitian dan Pengabdian pada Masyarakat Universitas Batanghari Jambi, Jurnal ini mencakup bidang ilmu Ekonomi Manajemen, Ekonomi Pembangunan, Akuntansi dan Bisnis. Ekonomis: Journal of Economics and Business Jurnal ini ...