<![CDATA[This study aims to examine the influence of compliance with Permendagri 47/2021 and the implementation of the Regional Government Information System (SIPD) on the acquisition of Fair Opinion Without Exception (WTP) from the Audit Board (BPK), with the Disclosure of Regional Property (BMD) as a mediation variable. The research uses a quantitative approach through a survey of 104 financial and asset management apparatus in the Regional Apparatus Organization (OPD) of Sanggau Regency, West Kalimantan. The sampling technique uses proportionate stratified random sampling with the Slovin formula (e=5%). The data was analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. The results of the study showed: (1) compliance with Permendagri 47/2021 had a positive and significant effect on BMD disclosure (β=0.384; p<0.001); (2) the implementation of SIPD has a positive and significant effect on BMD disclosure (β=0.421; p<0.001); (3) BMD disclosure had a positive and significant effect on WTP opinion (β=0.354; p<0.001); (4) compliance with Permendagri 47/2021 has a positive and significant effect on the WTP opinion (β=0.312; p=0.001); (5) the implementation of SIPD has a positive and significant effect on WTP opinion (β=0.287; p=0.002); and (6) BMD disclosure partially mediates the relationship between the compliance of Permendagri 47/2021 and SIPD with the WTP opinion (VAF=30.4% and 34.1%). These findings contribute theoretically within the framework of Stewardship Theory, Agency Theory, and Institutional Theory, and provide practical implications for local governments to prioritize asset governance and regional financial digitalization to achieve optimal public accountability.]]>
Copyrights © 2026
