There is a gap in the practice of budget tranparency through websiteand the majority of local governments have notoptimized the use of Internet technology. 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 revenueinfluence budget transparency on the official website of local government. The data of this research comprise 102 budget document during the period 2017–2019collected from 34 local governments across Indonesia by employing the census method. The data then are analyzed using logistic regression. The results of this study show that level of higher educationandinternet access in households has a positive significant influence tobudget transparency on local government websites in Indonesia,while the local revenuehas a negative nosignificant influence tobudget transparency. Local expenditure and intergovernmental revenue has a positive no significant influences tobudget transparency on local government websites in Indonesia.JURNAL
There is a gap in the practice of budget tranparency through websiteand the majority of local governments have notoptimized the use of Internet technology. 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 revenueinfluence budget transparency on the official website of local government. The data of this research comprise 102 budget document during the period 2017–2019collected from 34 local governments across Indonesia by employing the census method. The data then are analyzed using logistic regression. The results of this study show that level of higher educationandinternet access in households has a positive significant influence tobudget transparency on local government websites in Indonesia,while the local revenuehas a negative nosignificant influence tobudget transparency. Local expenditure and intergovernmental revenue has a positive no significant influences tobudget transparency on local government websites in Indonesia.JURNAL
