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Faktor-faktor yang Mempengaruhi Publikasi Informasi Keuangan pada Website Resmi Pemerintah Daerah se-Jawa Tengah

DIALEKTIKA : Jurnal Ekonomi dan Ilmu Sosial

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Title Faktor-faktor yang Mempengaruhi Publikasi Informasi Keuangan pada Website Resmi Pemerintah Daerah se-Jawa Tengah
 
Creator Anggara Yunita, Eva
 
Description This study aims to find out which factors have strong impact to the financial report publications on local government websites, due to the requirements of Good Government Governance, among others the principle of transparency and accountability. District/city governments in Central Java were selected as samples by consideration of the achievements and awards achieved related to transparency, accountability, and compliance. The variables used in this study were political competition, tenure, BPK audit options, total assets, leverage, and direct expenditure. Using Stata probit regression analysis tool, the results showed that the local governments in Central Java were in the increase of transparency and accountability stage, where this showed the success of the regional autonomy mission. There were upward trend of audit opinions and financial report publications on local government websites. All variables insufficiently affected internet publication of financial report The political map did not become disincentive for local heads in order to increase the transparency of financial reporting
 
Publisher Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Islam Raden Rahmat Malang
 
Date 2021-04-14
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
 
Format application/pdf
 
Identifier https://ejournal.uniramalang.ac.id/index.php/dialektika/article/view/486
10.36636/dialektika.v6i1.486
 
Source DIALEKTIKA : Jurnal Ekonomi dan Ilmu Sosial; Vol. 6 No. 1 (2021): DIALEKTIKA: Jurnal Ekonomi dan Ilmu Sosial
2598-781X
2502-4094
10.36636/dialektika.v6i1
 
Language eng
 
Relation https://ejournal.uniramalang.ac.id/index.php/dialektika/article/view/486/489
 
Rights Copyright (c) 2021 DIALEKTIKA : Jurnal Ekonomi dan Ilmu Sosial
https://creativecommons.org/licenses/by-nc/4.0