Analisis Kualitas Pengungkapan Laporan Keuangan Pada Situs Web Pemerintah Daerah (Studi Pada Pemerintah Kabupaten/Kota Di Provinsi Sulawesi Tengah Tahun 2022-2024)

This study aims to analyze the influence of transparency, accountability, accessibility,
and population on the quality of financial report disclosure on the websites of district/city
governments in Central Sulawesi Province for the period 2022–2024. The study used a
quantitative approach with secondary data obtained from the official websites of the local
governments. The sampling technique used a purposive sampling method, resulting in
12 local governments with a total of 33 observations. Data analysis was performed using
Partial Least Squares-based Structural Equation Modeling (PLS-SEM) with the
assistance of WarpPLS 7.0 software. The results show that transparency, accountability,
and accessibility have a positive and significant effect on the quality of local government
financial report disclosure. Meanwhile, population has a positive but insignificant effect
on the quality of local government financial report disclosure. The findings of this study
indicate that the quality of local government financial report disclosure is more influenced
by governance factors, particularly transparency, accountability, and accessibility of
information, than by demographic factors such as population.