PENGARUH DESENTRALISASI FISKAL DAN EFEKTIVITAS TERHADAP AKUNTABILITAS PELAPORAN KEUANGAN DENGAN KINERJA SEBAGAI VARIABEL MODERASI

This study aims to determine the effect of fiscal decentralization and the
effectiveness of financial reporting accountability of the Central Java Regional Government
and the role of performance as a moderating variable. This study uses regional independence
and dependence on the central government as proxies of fiscal decentralization and the level
of performance of local governments to measure performance. This study also uses an audit
opinion from the Supreme Audit Agency (BPK) to measure the accountability of local
governments for government financial reporting. In this study, 105 districts/cities in Central
Java were used during the period 2017-2019 which were selected based on purposive
sampling. This study uses logistic regression analysis using SPSS V.25 application software.
The results of this study indicate that regional independence and regional dependence on the
central government affect the financial statements of local governments. Meanwhile, the
effectiveness of budget control does not affect local government financial reporting.
Meanwhile, the performance of the Regional Government can moderate the relationship
between independent regions and dependence on the Central Government to report on the
financial reporting of the Regional Government.