Analisis Pengaruh Kompetisi Politik, Tingkat Pendidikan dan Jumlah Penduduk Terhadap Tingkat Pengungkapan Informasi Non Keuangan dalam Website Pemerintah Daerah Kabupaten dan Kota di Sumatera
Abstract: This study aimed to
determine: (1) The effect of political competition on the level of disclosure
of non-financial information in government websites (2) The effect of
educational level on the level of disclosure of non-financial information in
government websites (3) The effect of population on the level of disclosure of
non-financial information in government websites. A population of this study
are the whole website and the City District Government in Sumatra. A sample of this study 111 in government
website. A data collection used a score chekclist. Data was analyzed using SPSS
program with multiple regression analysis as statistical tool. The results
showed that: (1) Political Competition positive significant effect on the level
of Non-Financial Disclosure in Local Government Websites (2) Education level of
positive significant effect on the level of Non-Financial Disclosure in Local
Government Websites (3) Population is not a positive significant effect on the
level of Non-Financial Disclosure in Local Government Websites.
Keywords: Political
Competition, Level of Education, Population, and The level of disclosure of
non-financial information
Penulis: Yelvina Andriani
Kode Jurnal: jpakuntansidd150490
