Nor, Wahyudin; Safrida, Lili; Rizani, Fahmi; Fitriaty, Diah
(Department of Accounting, Indonesian Cooperative Institute, Indonesia, 2021-12-29)
There is a gap in the practice of budget tranparency through website and themajority of local governments have not optimized the use of Internet technology.The purpose of this paper is to examine the extent to which level ...