Transparansi Pengelolaan Keuangan Perguruan Tinggi Negeri Badan Hukum: Audit Pengungkapan Laporan Keuangan di Situs Resmi 25 PTNBH

Abstract

Background: Indonesia's legal-entity state universities (PTNBH) manage their finances autonomously and draw much of their revenue from students and the public. The Public Information Disclosure Law requires public bodies to publish financial statements periodically, but existing assessments by the Information Commission are holistic and do not show whether the core financial documents are actually online. Objective: To examine whether all 25 PTNBH disclose annual financial statements, audited statements for fiscal year (FY) 2025, a multi-year archive, and budget documents on their official websites, and how quickly the FY2025 statements were published. Methods: A census website content audit of 25 PTNBH, conducted on 1 November 2026 through search-engine queries and retrieval of disclosure-office (PPID) and finance-directorate pages. Six binary indicators were scored; publication timing was taken from posting dates or file-folder dates. Early (designated by 2015, n = 11) and later PTNBH (n = 14) were compared with Fisher's exact and Mann–Whitney tests. Results: All 25 universities run a PPID portal, but annual financial statements were found for only 20 (80%), FY2025 statements for 18 (72%), and FY2025 statements labelled as audited for 17 (68%). Thirteen met all six indicators; five had no locatable financial statements. Nine of the 11 FY2025 reports with an identifiable date appeared by June 2026. Four of 20 universities host their statements on Google Drive or SharePoint. Four universities rated “Informative” in the 2025 national disclosure awards did not show FY2025 statements. Differences between early and later PTNBH were not statistically significant (81.8% vs 57.1%; p = 0.234). Conclusion: Financial-statement disclosure is now the majority practice among PTNBH but not universal, and a high disclosure rating does not guarantee that financial statements are available. A central repository, a firm publication deadline, and an Information Commission criterion that checks directly for audited statements are recommended.