Image of Pengaruh Kompetisi Politik, Ukuran Pemerintah Daerah, Kekayaan Pemerintah Daerah, Tipe Pemerintah Daerah Dan Opini Audit Terhadap Pengungkapan Informasi Keuangan Oleh Pemerintah Daerah Di Internet (Studi Empiris Pada Pemerintah Daerah Di Indonesia)
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Pengaruh Kompetisi Politik, Ukuran Pemerintah Daerah, Kekayaan Pemerintah Daerah, Tipe Pemerintah Daerah Dan Opini Audit Terhadap Pengungkapan Informasi Keuangan Oleh Pemerintah Daerah Di Internet (Studi Empiris Pada Pemerintah Daerah Di Indonesia)

This study aims to examine the factors that are suspected to have an effect on the disclosure of financial information by the local government on the internet. Factors to be tested in this study are political competition, size, wealth, government type, and audit opinion on the disclosure of financial information of local government at internet. The population of this research is the local government in Indonesia that meet the criteria. These criteria are has audited financial statement, official website, and data of number candidate for local government heads. The sample size is 72, that is 3 provincial government, 9 city government, and 60 district governments. The Sample was chosen by using purposive sampling method. This research uses secondary data that is financial statements of local government in the period 2015 obtained from Badan Pemeriksa Keuangan(BPK). The method of analysis used to test hypotesis is multiple linear regression analysis. The result of this research show that the size has a influence on the disclosure financial information of local government at internet with significant value of 0,005. While other factors like political competition size do not influence on the disclosure financial information of local government at internet with significant value of 0,538, wealth do not influence on the disclosure financial information of local government at internet with significant value of 0,122, government type do not influence on the disclosure financial information of local government at internet with significant value of 0,185 and audit opinion do not influence on the disclosure financial information of local government at internet with significant value of 0,302
Keyword : disclosure financial information, local government, internet, political competition, size, wealth, government type, audit opinion

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 118 (0003)
02 03. 118 (0003)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 118 (0003)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
X, 121 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 03. 118 (0003)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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