Work

The Impact of Financial Report Quality on Local Government Performance the Mediating Role of Accountability and The Effect of local government characteristics

Year: 2025

Type: article

Abstract: This study investigates the relationship between financial report quality and local government financial performance, with accountability mediating this relationship. The findings indicate that high-quality financial reports improve financial performance both directly and indirectly through accountability. Accountability transmits the impact of financial report quality on financial performance. Governance characteristics, such as government size and legislative size, also influence financial performance. These results underscore the importance of transparency, accountability, and effective governance in local government financial management.

Source: International Journal of Environmental Sciences

DOI: 10.64252/axcvc190

Authors: Raden Budi Hendaris, Rudi Zulfikar, Munawar Muchlis, Ewing Yuvisa Ibrani

Institution: Sultan Ageng Tirtayasa University

Language: English

Topic: Local Government Finance and Decentralization

Subfield: Political Science and International Relations

Field: Social Sciences

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: hybrid

OpenAlex ID: W4413030042

FWCI: 3.951

Cites:

Cited by: 1

Related to: 10