Open AccessDETERMINAN TRANSPARANSI INFORMASI KEUANGAN DAERAH MELALUI E- GOVERNMENT PEMERINTAH DAERAH DI SUMATERA SELATAN
Author(s) -
Verawaty Verawaty
Publication year - 2017
Publication title -
akuisisi
Language(s) - English
Resource type - Journals
eISSN - 2477-2984
pISSN - 1978-6581
DOI - 10.24127/akuisisi.v13i2.172
Subject(s) - transparency (behavior) , revenue , local government , business , population , accounting , government revenue , government (linguistics) , finance , financial system , public administration , political science , demography , sociology , linguistics , philosophy , law
The purpose of this study was to analyze the association of Local Own Source Revenue, General Allocation Fund, Special Allocation Fund, and Debt Ratio as the determinants of the Local Government Financial Information Transparency. The population was all local government in South Sumatra. The statistical results showed that only Local Own Source Revenue showed the positive association to Financial Information Transparency. The study implication recommends that the local government must improve the implementation of e-government in order to enhance accounting transparency that they present in the website.