Abstract:
The study aims to investigate the influence of Local Leader’s Commitment, Own
Revenue of local government, General Allocation Fund, Local Government’s Age on Internet
Financial Reporting by Local Government and also to investigate the influence of IFR on the
Quality of Local Financial Statement. From 31 provincial governments in Indonesia during
2013-2015, consist of 93 data. The analysis technique used in this research are logistic
regression and ordinal logistic regression. The results show the local leader’s commitment
and the own revenue have influence on IFR by Local Government. While general allocation
fund and Local Government’s Age do not have any influence on local government’s IFR. In
addition, IFR by local government does not have any influence on local financial statements.