Abstract:
Purpose – The purpose of this paper is to examine the extent to which level of higher education,
internet access in households, local revenue, local expenditure and intergovernmental revenue
influence budget transparency on the official website of local government.
Design/methodology/approach – The data of this research comprise 102 budget document
during the period 2017–2019 collected from 34 local governments across Indonesia by
employing the census method. The data then are analyzed using logistic regression.
Findings – The results of this study show that level of higher education and internet access in
households has a positive significant influence to budget transparency on local government
websites in Indonesia, while the local revenue, local expenditure and intergovernmental revenue
have no significant influences to budget transparency on local government websites in
Indonesia.
Originality/value – The study contributes to the public sector accounting research by
enhancing our understanding to budget transparency on the official website of local
government.
Keywords: Local Government, Budget Transparency, Website, Indonesia
