Determinants and Practices of Voluntary Graphic Disclosure in Local Government Financial Reports in Central Java Province 2017-2020

One indicator that reflects good regional financial management is transparency. Transparency can be seen from other users to realize good, clean, and responsible governance. One form of transparency that can be taken by regional heads is by disclosing local government financial reports. The purpose of this study is to analyze the effect of government performance, level of government dependence, government wealth, and government size. The population in this study is Regency/City located in Central Java in 2017-2020. The sample in this study was taken using purposive sampling with a final sample of 140 samples used. The method of analysis used multinomial logistic analysis with the help of the SPSS program. The results of this study indicate that government performance, level of government dependence, and government size affect the voluntary graphics disclosure in districts/cities in Central Java in 2017-2020. Meanwhile, government wealth has no effect on voluntary graphics disclosure in districts/cities in Central Java in 2017-2020.