Pemakalah: DETERMINAN PENGUNGKAPAN INTERNET FINANCIAL REPORTING PEMERINTAH DAERAH DAN PENGARUHNYA TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH

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.