<![CDATA[This research examines the impact of transparency in financial reporting on audit quality within the Regional Government of Bulukumba Regency. The study utilizes a quantitative explanatory methodology. Data were collected through questionnaires administered to 50 local government officials responsible for financial management and reporting. Data analysis was performed utilizing Partial Least Squares–Structural Equation Modeling (PLS-SEM) with the SmartPLS software. The findings suggest that transparency in financial reporting has a positive and statistically significant impact on audit quality. All aspects of transparency, including information accessibility, data accuracy and comprehensiveness, openness in decision-making and implementation procedures, and mechanisms for complaints and feedback, substantially improve audit quality in local government. These findings underscore the significance of enhancing transparency in financial reporting to bolster audit effectiveness, promote public accountability, and reinforce trust in local government financial management. This study provides extensive empirical evidence on the multifaceted role of financial reporting transparency as a crucial determinant of audit quality in local government.]]>
Copyrights © 2026
