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September 10, 2025Indonesian Journal of Contemporary Multidisciplinary Research

The Influence of Leverage, Intergovernmental Revenue, and Capital Expenditure on The Level of Disclosure of Local Government Financial Reports (A Study on District/City Governments in Central Sulawesi Province from 2020 to 2023)

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Authors

HAHazel Nabil AnantaRMRahma MasdarMDMuhammad Din

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Overview

Analysis reveals intergovernmental revenue negatively affects LKPD disclosure in Central Sulawesi governments.

Key Points

  • Intergovernmental revenue significantly reduces the level of LKPD disclosure, highlighting transparency issues.
  • The analysis indicates that neither leverage nor capital expenditure effectively influences financial reporting transparency.
  • This study utilized secondary data from 52 audited LKPD reports to evaluate financial disclosure practices.
  • Findings suggest a need for policies incentivizing transparent financial practices among local governments.

Cite This Study

Ananta et al. (2025) studied this question.

synapsesocial.com/papers/68c1bd3254b1d3bfb60ee312https://doi.org/10.55927/modern.v4i4.105
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