Exploring the Determinants of Financial Reporting Quality in Brebes Regency Local Government, Central Java, Indonesia

Abstract

The quality of financial reporting is a government accountability and output that shows performance during the current period. This study aims to analyze the factors that affect the quality of financial reports, namely the application of government accounting standards, good governance and the use of information technology . This study also aligns with the broader theme of digital innovation and sustainability by highlighting the role of information technology utilization in enhancing sustainable governance and financial accountability within local governments. The population of this study is the head of the program and finance subdivision and the staff compiling financial reports in the Brebes Regency Regional Apparatus Organization with a target of 100 respondents. The method used in this study is a quantitative method with primary data sources obtained from a questionnaire with a 5-point likert scale measurement. All data obtained from the questionnaire will be processed with multiple linear regression analysis. The expected findings indicate that all three variables positively influence financial reporting quality, supporting agency theory in public sector governance and suggesting practical strategies for enhancing sustainable, technology-based reporting quality in Brebes Regency. The results of this study are expected to synergistically contribute significantly to increasing the transparency and accountability of the Brebes district government's financial reports.