Pengaruh Desentralisasi Fiskal Dan Transparansi Laporan Keuangan Terhadap Kualitas Laporan Keuangan Pemerintah Tahun 2023-2025 (Studi Pada Organisasi Perangkat Daerah Kota Bandung)

Neng Puspa Permata (Jurusan Akuntansi, Politeknik Negeri Bandung)
Endah Dwi Kusumastuti (Jurusan Akuntansi, Politeknik Negeri Bandung)

Indonesian Accounting Research Journal
Vol. 6 No. 3 (2026): Vol. 6 No. 3 (2026): Indonesian Accounting Research Journal (June 2026)

This study aims to analyze the effect of fiscal decentralization and financial reporting transparency on the quality of local government financial statements in Regional Apparatus Organizations (OPD) of the Bandung City Government. This study employed a quantitative method with an associative approach. The population consisted of 30 OPDs during the 2023–2025 period, resulting in 90 observations. Secondary data were collected from Budget Realization Reports, Local Government Financial Statements, and supporting documents. Data were analyzed using ordinal logistic regression with IBM SPSS Statistics. The results indicate that fiscal decentralization has no significant effect on the quality of local government financial statements. Financial reporting transparency also has no significant effect on financial statement quality. Simultaneously, both variables do not significantly affect the quality of local government financial statements. These findings indicate that financial statement quality may be influenced by other factors, such as human resource competence, the effectiveness of the Government Internal Control System (SPIP), compliance with Government Accounting Standards (SAP), and public financial governance.