The Effect of Regional Financial Performance, Audit Opinion, and Digital Reporting on The Performance Accountability of The West Java Provincial Government Through Public Information Transparency
Abstract
This study aims to analyze the effect of regional financial performance, audit opinion, and digital reporting on the performance accountability of the West Java Provincial Government, with public information transparency as an intervening variable. Public sector governance reform requires local governments to improve the quality of financial reporting and information openness to the public. This study uses a quantitative approach with secondary data obtained from the Local Government Financial Reports (LKPD), the Audit Board of the Republic of Indonesia (BPK) Audit Reports (LHP), the Government Agency Performance Reports (LKIP/LAKIP), and the open data portal of the West Java Provincial Government for the 2019–2024 period. The analytical techniques used include multiple linear regression and path analysis complemented by a mediation test using the Sobel Test. The results of the study show that: (1) regional financial performance has a positive and significant effect on public information transparency; (2) audit opinion has a positive but not significant effect on public information transparency; (3) digital reporting has a positive and significant effect on public information transparency; (4) public information transparency has a positive and significant effect on local government performance accountability; and (5) public information transparency is proven to mediate the relationship between regional financial performance and digital reporting on performance accountability. This study confirms the importance of optimizing the digitalization of reporting systems and strengthening public data openness as the main strategy in improving public sector accountability in the era of digital government.
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