Cindy, Gustiara I and Pancawati, Hardiningsih The Effect of Regional Income, Leverage, Regional Property on Internet Financial Reporting Disclosure. Jurnal Analisis Bisnis Ekonomi Vol. 19 No. 1 (2021) pp. 30-47.
![[thumbnail of 12. The Effect of Regional Income, Leverage, Regional Property on Internet Financial Reporting Disclosure.pdf]](/style/images/fileicons/application_pdf.png) |
PDF
Download (4MB) |
Abstract
This study aims to analyze the effect of local revenue, leverage, local government wealth on the disclosure of web-based local government financial statements. The population and sample of this study are the regional government financial reports of Central Java Province which consists of 29 districts and 6 cities for the 2015-2018 fiscal year which have been audited by the BPK. The analysis method uses multiple regression panel data model with the Eviews 9 application. The results of this study indicate that local revenue and general allocation funds have a significant positive effect on the disclosure of web-based local government financial reports. However, the wealth of the local government in turn has a negative effect on the disclosure of web-based local government financial reports. Meanwhile, leverage has no effect on the disclosure of web-based local government financial statements. The results of this study can be used as a consideration for the government in forming regulations, rewards and sanctions in order to increase the transparency of digital financial reports.
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Faculty / Institution: | Fakultas Ekonomika dan Bisnis |
| Depositing User: | Fakultas Ekonomi |
| Date Deposited: | 21 Dec 2022 04:32 |
| Last Modified: | 21 Dec 2022 04:32 |
| URI: | https://eprints.unisbank.ac.id/id/eprint/9024 |
Actions (login required)
 |
View Item |
