PENGUNGKAPAN INFORMASI AKUNTANSI OLEH PEMERINTAH DAERAH MELALUI INTERNET
ABSTRACT: The aim of this
study is to examine factors that affect the fnancial statement disclosure in
internetby local governments. The population of this research are local goverments
on Java. The number of samples is 108,calculated using purposive
sampling.Analysis method in this research used logistic regression analysis to examine
all the hypotheses. The independent variables that affected the fnancial
statement disclosure in internet by local governments were divided into six variables:
local wealth, local government investment,local government size, leverage,
press visibility, andpolitical competition. The results of the study showed that
there were three variables gave a positive and signifcant effect on the
fnancial statement disclosureof local governments over the internet; they were
local wealth, local government size, and press visibility. Meanwhile, the other
variables gave a positive effect, but they were not signifcant.
Penulis: Marshella Windy
Agnesia
Kode Jurnal: jpakuntansidd160592
