Faktor-faktor yang mempengaruhi internet financial reporting pemerintah daerah dan implikasinya terhadap akuntabilitas laporan keuangan daerah

Abstract

This study aims to investigate: the influence of local revenue on internet financial reporting of local government; the influence of local expenditure on internet financial reporting of local government; the influence of the number of legislative members on internet financial reporting of local government; the influence of the population number on internet financial reporting of local government; and the influence of local government’s internet financial reporting on the accountability of local financial statement.The data of this research comprise 96 out of 32 provincial governments in Indonesia during 2012-2014. The analysis techniques used are logistic regression and ordinal logistic regression. The results of this study show that the local expenditure has influence on local government’s internet financial reporting, while local revenue, the number of legislative members, and the population do not have influence on local government’s internet financial reporting. Moreover, local government’s internet financial reporting does not have influence on local financial statements.