Hardi Hardi
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Analysis of potential factors of financial statement disclosure: Evidence from Indonesian local government
Azwir Nasir , Meilda Wiguna , Andreas Andreas , Hardi Hardi , Taufeni Taufik doi: http://dx.doi.org/10.21511/imfi.20(1).2023.04Investment Management and Financial Innovations Volume 20, 2023 Issue #1 pp. 38-47
Views: 729 Downloads: 357 TO CITE АНОТАЦІЯThis study explores the relationship between the number of local parliamentarians, local government budget expenditures, Java/non-Java jurisdiction, liabilities, and Local Own-source revenue and financial statement disclosure. It relies on multiple theoretical frameworks and uses a sample of 180 local government financial reports in Indonesia for 2021 that have been audited by the Indonesian National Audit Board. Using the SPSS Version 25 program, multiple regression analysis was used in this study to assess hypotheses. The results found that Java/non-Java jurisdiction (β = 0.259; p < 0.05) and Local Own-source revenue (β = 0.321; p < 0.05) affect the disclosure of financial statements. In addition, the number of local parliamentarians (β = 0.071; p > 0.05), local government budget expenditure (β = 0.038; p > 0.05), and liability (β = 0.005; p > 0.05) does not affect the disclosure of financial statements. The contribution to local government is to analyze potential aspects related to the government’s increased pressure to make financial statement disclosure. The use of information technology to meet social demands more effectively and efficiently is one option for regional governments to disclose their financial statements.
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