Open AccessThe Effect of Regional Income, Leverage, Regional Property on Internet Financial Reporting Disclosure
Author(s) -
Cindy Gustiara Iszardani,
Pancawati Hardiningsih
Publication year - 2021
Publication title -
jurnal analisis bisnis and ekonomi/jurnal analisis bisnis ekonomi
Language(s) - English
Resource type - Journals
eISSN - 2579-647X
pISSN - 1693-5950
DOI - 10.31603/bisnisekonomi.v19i1.4049
Subject(s) - business , local government , leverage (statistics) , transparency (behavior) , revenue , population , panel data , finance , the internet , sanctions , accounting , financial system , economics , demography , public administration , machine learning , sociology , world wide web , political science , computer science , law , econometrics
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 consist of 29 districts and 6 cities for the 2015-2018 fiscal year which have been audited by the BPK. The analysis method uses a 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 informing regulations, rewards, and sanctions in order to increase the transparency of digital financial reports.