Pengaruh Ketergantungan Fiskal dan Kualitas Pengungkapan Laporan Keuangan terhadap Keberlanjutan Keuangan Pemerintah Daerah

Muhammad Arifai, Mariana Mariana, Nurul Kamaliah, Rahmati Rahmati, Miftahul Jannah

Sari


Penelitian ini bertujuan untuk menganalisis pengaruh ketergantungan fiskal dan kualitas pengungkapan laporan keuangan terhadap keberlanjutan keuangan pemerintah daerah di Indonesia. Pendekatan penelitian yang digunakan adalah kuantitatif eksplanatori dengan data sekunder yang diperoleh dari Laporan Keuangan Pemerintah Daerah (LKPD) periode 2018–2022. Analisis data dilakukan menggunakan regresi linier berganda melalui program SPSS versi 25. Hasil penelitian menunjukkan bahwa ketergantungan fiskal berpengaruh positif dan signifikan terhadap keberlanjutan keuangan. Artinya, semakin tinggi ketergantungan fiskal pemerintah daerah terhadap dana transfer pusat, semakin besar kapasitas fiskal daerah dalam menjaga stabilitas dan kesinambungan layanan publik jangka panjang. Selain itu, kualitas pengungkapan laporan keuangan juga berpengaruh positif dan signifikan terhadap keberlanjutan keuangan. Semakin baik kualitas pengungkapan, semakin besar kontribusinya terhadap transparansi, akuntabilitas, serta pengelolaan keuangan yang berkelanjutan. Secara keseluruhan, hasil penelitian ini menegaskan pentingnya optimalisasi transfer fiskal dan peningkatan kualitas pengungkapan laporan keuangan sebagai strategi kunci untuk memperkuat keberlanjutan keuangan pemerintah daerah dalam konteks tata kelola sektor publik yang transparan dan akuntabel.

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