DETERMINANTS OF FINANCIAL REPORT PUBLICATION ON REGIONAL GOVERNMENT WEBSITES IN CENTRAL SULAWESI

Authors

  • Ayu Kumala Dewi Tadulako Universty
  • Muhammad Din Tadulako Universty
  • Nina Yusnita Yamin Tadulako Universty
  • Masruddin Masruddin Tadulako Universty

DOI:

https://doi.org/10.36563/44nf8217

Keywords:

Financial Statement Publication, Political Competition, Audit Opinion, Local Wealth, Local Government

Abstract

The goal of this study is to examine how the posting of financial data on regional government websites in Central Sulawesi Province is impacted by political competitiveness, government spending, local government size, audit opinions, and local wealth. This study uses a quantitative methodology and includes all of Central Sulawesi Province's regencies and cities for the years 2022–2024. The study population consists of 12 regencies and 1 city, for a total of 39 observations. The Central Sulawesi Province's regencies and cities' websites, local revenue and spending budget documents, and yearly financial reports were the sources of the data. In this instance, the data was analyzed using WarpPLS 8.0 software and the Partial Least Squares with Structural Equation Modelling (PLS-SEM) approach. The study's findings indicate that the publication of financial reports on regional government websites is positively and significantly impacted by government spending, local government size, and audit views, but not by political competitiveness or local wealth. This study demonstrates that regional governance quality and financial management skills have a greater impact on the release of financial reports online than do regional fiscal capacity and political considerations.

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References

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Published

2026-08-10

Issue

Vol. 5 No. 2 (2026): Special Issue

Section

Articles

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Copyright (c) 2026 Ayu Kumala Dewi, Muhammad Din, Nina Yusnita Yamin, Masruddin Masruddin

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How to Cite

DETERMINANTS OF FINANCIAL REPORT PUBLICATION ON REGIONAL GOVERNMENT WEBSITES IN CENTRAL SULAWESI. (2026). JAT : Journal Of Accounting and Tax , 5(2), 560-582. https://doi.org/10.36563/44nf8217