Abstract
This study aims to empirically examine the effect of audit opinion and audit findings on the level of disclosure of financial statements of district / city local governments in Maluku province. This study uses secondary data, namely the audit reports or local government financial reports by BPK-RI in 2016-2021. The sample used in this study amounted to 30 consisting of 5 districts / cities in Maluku province that have not been able to get an unqualified opinion (WTP). The data were processed using the SPSS version 22 application. This study shows that audit opinion and audit findings have no effect on the level of disclosure of district / city government financial reports in Maluku province.
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