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Abstract

Purpose: This study evaluates documented Malang City financial-reporting compliance under Government Regulation No. 12/2019 and clarifies the interpretation of statutory timeliness, audit outcomes, and fiscal accountability.


Research Method: A qualitative documentary case study examined the regulation and implementing framework, a public Malang City submission record, and BPK East Java audit-result records. Evidence was mapped to legal requirements and interpreted descriptively; no compliance index or undocumented interview evidence was used.


Results and Discussion: Article 191 requires internal review and submission to BPK within three months after year-end. The FY2022 unaudited LKPD was submitted on 27 March 2023, demonstrating timeliness for that verified cycle. BPK records show WTP opinions for FY2021–FY2024. WTP is treated as assurance on fair presentation, not proof of complete regulatory compliance or absence of weaknesses.


Implications: Documentary evidence verifies one submission cycle; the single-city design does not support broad generalization or causal claims. The findings support stronger public evidence trails for fiscal reporting accountability.


Originality: The study separates procedural timeliness from audit assurance, offering a bounded interpretation of post-2019 local fiscal reporting compliance.

Keywords

Local Government Financial Reporting Fiscal Accountability Regulatory Compliance LKPD Public-Sector Audit Indonesia

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This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite
Goeyardi, G. M., Alimudin, A., & Yulianah, Y. (2026). Financial Reporting Compliance and Fiscal Accountability under Government Regulation No. 12/2019: Evidence from Malang City, Indonesia. Advances in Taxation Research, 4(1), 1–12. https://doi.org/10.60079/atr.v4i1.1167
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