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Accountability and Transparency in Local Government Financial Reporting: An Empirical Study in Indonesia

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Empirical analysis shows accountability boosts financial reporting quality in Indonesia, indicating a need for better governance systems.

Transparency in financial reporting increased significantly with strong internal controls, enhancing public trust and governance.
Audit opinions played a crucial role, with favorable evaluations positively impacting reporting quality across local governments.
Regression analysis of 187 local government financial statements revealed essential factors for improvement in accountability.
Institutional quality, digital innovation, and skilled resources are all critical for enhancing accountability in financial practices.

Badewin et al. (2025) studied this question.

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