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• W4383294812 abstract "This study was conducted to examine the factors affecting the level of disclosure of local government financial statements. The study uses the internal control system as a moderating variable. Local government financial reports in Indonesia were the subject of this study’s audit by the Supreme Audit Agency. The number of research samples used was 487 local/city governments in Indonesia for the 2021 period with purposive sampling as a sampling technique. In this study, the Structural Equation Model-Partial Least Square (SEM-PLS) Version 3 data analysis method was employed. Based on the test results, it was found that local government budget expenditures (β = 0.263; p &amp;lt; 0.05) have a significant effect on the level of financial statement disclosure. Meanwhile, financial condition (β = 0.173; p &amp;gt; 0.05) has no significant effect on the level of financial statement disclosures. The internal control system as a moderating variable can moderate the influence of local government budget expenditure (β = 0.263; p &amp;lt; 0.05) on the level of disclosure of financial statements, but cannot moderate the effect of financial condition (β = –0.073; p &amp;gt; 0.05) on the level of disclosure of financial statements. Local governments in Indonesia are expected to be able to further optimize disclosure in accordance with Government Regulations in the future. One of the approaches used by regional governments to execute financial report transparency is the use of information technology to satisfy social expectations more effectively and efficiently." @default.
• W4383294812 created "2023-07-06" @default.
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• W4383294812 date "2023-07-05" @default.
• W4383294812 modified "2023-10-14" @default.
• W4383294812 title "Disclosure level of local government’s financial statements in Indonesia: Role of the internal control system" @default.
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• W4383294812 doi "https://doi.org/10.21511/imfi.20(3).2023.02" @default.
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