Analysis of Inventory Account Disclosure Levels in the Financial Statements of the Bengkulu Provincial Government

The study examines the extent to which inventory accounts are disclosed in the 2023 Regency/City Regional Government Financial Statements (LKPD) in Bengkulu Province. The test was conducted based on six disclosure indicators as per PSAP 05, including inventory types, assessment methods, accounting policies, mutations, risks, and relevant additional information. Data were taken from LKPD that had been audited by BPK and analyzed using descriptive statistics and the One-Sample T-Test. The results showed an average disclosure rate of only 44.99%, which is lower than the ideal threshold of 60%. Important aspects such as assessment methods, inventory mutations, and other relevant information are still rarely disclosed. This suggests that the audit opinion does not fully reflect the quality of disclosure. These findings emphasize the need to improve understanding of accounting standards, as well as to enhance reporting systems to make financial information disclosure more transparent.