PENGARUH INTERGOVERNMENTAL REVENUE, RASIO KEMANDIRIAN DAERAH, DAN KEKAYAAN DAERAH TERHADAP PENGUNGKAPAN LAPORAN KEUANGAN

Abstract

Disclosure of Regional Government Financial Reports (PLKPD) is the process of presenting transparent and accountable financial information regarding the financial condition of a local government. This research aims to examine the effect of intergovernmental revenue, the ratio of regional independence, and regional wealth on the disclosure of regional government financial reports (LKPD). The study applies quantitatively. Furthermore, the data were secondary in the form of financial statements of local governments. The data collection technique used saturated sampling i.e., a sample determination when all members of the population were used as the sample. In line with that, 38 districts or cities in East Java Province were taken as samples. Moreover, the data were gained during 1 year in 2023 therefore it obtained 38 data samples. The data analysis technique used multiple linear regression with SPSS. The result shows that both intergovernmental revenue and regional independence ratio have a positive and significant effect on the Disclosure of Regional Government Financial Reports (PLKPD). However, regional wealth has a positive but insignificant effect on the disclosure of Regional Government Financial Reports (PLKPD).