Analysis of local government accounting disclosure based on international public sector accounting standards (IPSAS)

Research aims: This study aims to test and analyze whether there is an effect of government openness, financing, economic growth, audit opinion, prior experience with IFRS in the public sector on level local accounting disclosure based IPSAS.Design/Methodology/Approach: The population this was all governments Indonesia 2016-2020. samples selected for use were 64 governments, following sample criteria. data type secondary, which then analyzed using multiple regression analysis.Research Findings: results exposed that sector, opinion affected international standards (IPSAS). In contrast, financing growth did not support disclosing financial statements IPSAS.Implication: research can potentially be relevant Government Accounting Standards Committee, central government, community. By assessing factors influencing IPSAS, used as a consideration Committee improving related standard regulations encouraging implement accrual-based IPSAS Public Accountant Standard Implementation Strategy.Originality/Value: analyzing affecting particular, has been widely studied Indonesia, especially objects. Hence, interesting thing further.