Analysis of the Determination of the Quality of Local Government Financial Reports in 3T Regions in Indonesia

The purpose of this study is to investigate the impact of human resources, the Government Internal Control System's (GICS) maturity, and the Human Development Index (HDI), infrastructure, regional financial independence, regional accessibility, regional age characteristics, and regional economic growth on the quality of local government financial reports, particularly in Indonesia’s 3T regions (frontier, outermost, and least developed) during the 2020–2023 period. The population of this study includes all regions classified as 3T based on Presidential Regulation No. 63 of 2020 concerning the Determination of Underdeveloped Regions, totaling 62 regencies/cities (62 × 4 = 248 local government data points). Data from three local governments were unavailable for the tested variables, resulting in 236 eligible data points. Secondary data were collected by downloading reports from the official websites of relevant institutions. The findings reveal that, both simultaneously and partially, human resources, HDI, SPIP maturity, infrastructure, regional financial independence, accessibility, regional age characteristics, and economic growth significantly affect the quality of local government financial reports in 3T regions