Provincial Government Financial Reporting Quality in Indonesia: an Analysis of Audit Opinions, Disclosure Levels, and Corruption Cases
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2026-10-08Downloads
Abstract
The purpose of this study is to evaluate the standard of Indonesian provincial government financial reporting through audit opinions, financial statement disclosure levels, and corruption cases. This study uses document analysis in a descriptive qualitative manner and content analysis techniques on the Audit Board of the Republic of Indonesia (BPK RI) examined 38 Provincial Local Government Financial Statements (Laporan Keuangan Pemerintah Daerah, LKPD) for the 2023 fiscal year. Audit Report (Laporan Hasil Pemeriksaa, LHP), Summary of Semester I Audit Results (Ikhtisar Hasil Pemeriksaan Semester I, IHPS) 2024, province government LKPD, and corruption case data from Indonesia Corruption Watch (ICW) provided the research data. A disclosure index was used to evaluate the degree of financial statement transparency based on 53 mandatory disclosure items under Government Accounting Standards (SAP). The findings demonstrate that the standard of provincial government financial reporting from 2019 to 2023 was dominated by Unqualified Opinions (WTP), although in 2022–2023 The number of provincial governments that received Qualified Opinions (WDP) and Adverse Opinions (TW) increased. The level of financial report disclosure still shows variation across provincial governments, with an average disclosure of 55% (29.37 item) of the total mandatory disclosure items. Furthermore, corruption cases were found in provincial governments with various audit opinion categories and disclosure levels, The findings suggest the need to strengthen audit reforms by applying risk-based inspections and improving the identification of fraud risks during the audit process. indicating that financial reporting quality needs to be understood in a broader context and not solely based on a single indicator. This research contributes to enriching the study of provincial government financial reporting quality through an integrated analysis of audit opinions, financial report disclosure levels, and corruption cases
Keywords:
Financial Audit Corruption Quality of Financial Reporting Regional Government Financial Reports Mandatory DisclosureReferences
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Copyright (c) 2026 Andi Tryani Pratiwi P, Haryono Pasang Kamase, Muhammad Ansar, Muhammad Ikbal Abdullah
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