Faktor-Faktor Penentu Tingkat Pengungkapan Wajib Laporan Keuangan Pemerintah Provinsi di Pulau Sumatera

This study aims to analyze the effects of fiscal stress, intergovernmental revenue, regional government complexity, and capital expenditure on the level of mandatory disclosure in provincial government financial statements on Sumatera Island. The study uses a quantitative method with a panel data regression approach. The sample consists of 10 provincial governments observed from 2020 to 2024, producing 50 observations. The data are analyzed using EViews 12. The results show that fiscal stress and intergovernmental revenue have negative and significant effects on mandatory disclosure. Regional government complexity and capital expenditure do not have significant effects. Simultaneously, the four independent variables significantly affect mandatory disclosure. The adjusted R-squared value of 0.688141 indicates that the model explains 68.81% of the variation in mandatory disclosure.