ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETERSEDIAAN DAN KETERAKSESAN INTERNET FINANCIAL REPORTING OLEH PEMERINTAH DAERAH
Abstract: The purpose of this
study is to analyze factors affecting availability and accessibility of
Government’s internet financial reporting (IFR). Factors which are going to be tested
are political competition, local government’s size, local government’s
financial independency, income per capita and audit opinion. This study
examines 112 local government on Java Island based on availability and
accessibility from its website. This study tested by two methods, ordinal
regression method for the availlability and multiple regression method for the
accessibility.
The study using ordinal regression found that income per capita and audit
opinion has positive relationship to the availability of financial information
on the Government’s website. The study using multiple regression found that
local government’s financial independency has positive relationship to the
accessibility of financial information in Government’s website.
Keywords: Transparency, Local
Government, Local Government Official Website, Financial Disclosure, Financial
Information
Penulis: Ikhlas Wau, Ratmono
Ratmono
Kode Jurnal: jpakuntansidd150727
