Internet Financial Reporting dan Faktor-Faktor yang Mempengaruhinya Pada Pemerintah Kota dan Kabupaten Di Indonesia
Abstract: This research
identifies factors affecting the publication of financial reports in the
internet or known as internet financial reporting (IFR) after the issuance of
Home Minister Instruction No. 188.52/1797/SJ year 2012 on Improving
Transparency of Local Budget Management. One hundred and seventy five cities
and regencies were selected as samples based on purposive sampling and analysed
by using multiple regression. The result shows that political competition and
size of local government asset has positive influence on the IFR. This
indicates that Heads of local government whose political party is not majority
and Heads of local government with greater asset size, had used IFR as media to
show their performance to the public. This is consistence with stewardships
theory that asymmetric information between local government (stewards) with the
public (principals) can be reduced through accountability and transparency of
financial management whereby the pressure and ability to do it appeared
significantly in local governments with high political competition and with
relatively greater asset. In this research, some other potential factors such
as leverage, own-source revenue, type of local government (city or regency) and
audit opinion are not proven to influence the IFR practices in the local
governments.
Penulis: Ariefia Nosihana,
Rizal Yaya
Kode Jurnal: jpakuntansidd131072
