Effect Of Leverage, Legislative Supervision, And Financial Performance On Audit Findings And Government Report Levels In Indonesia

This study aims to analyze the effect of leverage, legislative oversight, and financial
performance on audit findings and reporting levels of local governments in Indonesia.
The grand theories used in this research are stewardship theory and signaling theory.
The population in this study was all-district and city governments in Indonesia. The sample
was taken by purposive sampling to obtain a sample of 203 local governments. The data
analysis method used in this research is Partial Least Square (PLS) analysis. The results of
this study indicate those audit findings have an effect and are signed on the level of reporting
of local governments in Indonesia. Financial performance has a significant and significant
effect on audit findings. Financial performance does not affect and is significant on the level
of local government reporting in Indonesia. Legislative oversight does not affect and is
significant on audit findings in local governments. Legislative observers are influential and
significant on the level of local government reporting in Indonesia. Leverage does not affect
and is significant on audit findings. Leverage affects and is significant on the level of
government reports.