CD Tesis

Analisis Faktor-Faktor Yang Mempengaruhi Transparansi Informasi Keuangan Daerah Via Website

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The purpose of this study was to determine the effect of government complexity, the level of community welfare, local revenue, general allocation funds and the ratio of independence to transparency. Regional financial information through the website which is divided into two proxies, namely openness and accessibility of regional financial information through the website. The sample in this study was the district or city government in Sumatra in 2019. Sampling was carried out using a purposive sampling method. The type of data used is secondary data. Independent variable data was obtained from the 2019 BPK Audit Report and data was obtained from the local government website. Meanwhile, the dependent variable data was obtained from the respective official local government websites.
There are two models of data analysis techniques used in this study, namely logistic regression analysis and multiple regression analysis. The test results show that the complexity of government, the level of community welfare, local revenue has no effect on transparency, while general allocation funds and the ratio of independence have an effect. As for the accessibility of government complexity and the ratio of independence had no effect, while the level of community welfare, community original income and general allocation funds had an effect on the accessibility of regional financial information.
The results of this study indicate that the complexity of government, the level of community welfare, local revenue, general allocation funds and the ratio of independence do not have an effect on the disclosure of regional financial information. Meanwhile, local revenue has an effect on the accessibility of regional financial information.
Key words : Website, government complexity, level of community welfare, local revenue, general allocation funds, self-reliance ratio, transparency.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

10 07. 220 (0086)

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2020

Deskripsi Fisik

xiii, 119 hlm.: ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

10 07. 220 (0086)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

FATAH

Versi lain/terkait

Lampiran Berkas

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