Pengaruh Kualitas Pelaporan Keuangan Dan Transparansi Informasi Terhadap Kinerja Keuangan Daerah

Abstract

This study aims to analyze the effect of financial report quality and information transparency on regional financial performance, considering fiscal capacity as a control variable. Using a quantitative approach and multiple linear regression analysis, this study involves data from 10 major provinces in Indonesia during the 2020-2024 period. The results show that financial report quality, public information transparency, and fiscal capacity significantly affect regional financial performance. The regression model explains 92.4% of the variation in regional financial performance (R² = 0.924), making this model very strong statistically and empirically. These findings strengthen the importance of transparent and accountable regional financial governance and consider fiscal capacity as a strategic factor in improving performance.