ESTD PERPUSTAKAAN UNTAD
ESTD PERPUSTAKAAN UNTAD
| JudulPengaruh Leverage, Intergovernmental Revenue, Dan Belanja Modal Terhadap Tingkat Pengungkapan Laporan Keuangan Pemerintah Daerah (Studi Pada Pemerintah Kabupaten/Kota Di Provinsi Sulawesi Tengah Tahun 2020-2023) |
| Nama: HAZEL NABIL ANANTA |
| Tahun: 2025 |
| Abstrak This study analyzes the effect of leverage, intergovernmental revenue, and capital expenditure on the level of disclosure of local government financial reports (LKPD) in districts and cities in Central Sulawesi Province during the 2020-2023 fiscal year. This study uses a quantitative approach using secondary data from 52 audited LKPD reports. The results of the analysis show that intergovernmental revenue has a significant negative effect on the level of LKPD disclosure, while leverage and capital expenditure do not show a significant effect. This finding suggests that local governments that rely heavily on transfers from the central government are less motivated to present transparent financial information. In addition, high levels of capital expenditure and leverage do not necessarily encourage increased financial disclosure practices. |