PENGARUH LOCAL GOVERNMENT WEALTH, INTERGOVERNMENTAL REVENUE DAN OPINI AUDIT TERHADAP PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH PROVINSI DI INDONESIA SECARA ONLINE

Dewi Lesmanawati

Abstract


The aim of this article is to examine the extent of the influence of local government wealth, intergovernmental revenue and audit opinion on disclosure of online financial statements of provincial governments in Indonesia.. The data of this research comprise 128 out of 32 provincial governments in Indonesia during 2014-2017, using purposive sampling method. The analysis techniques used were logistic regression. The results of this study show that the local government wealth and intergovernmental revenue has positive significant influence on disclosure of online financial statements, while audit opinion do not have significant influence on disclosure of online financial statements.

Keywords


Disclosure of Online Financial Statements, Local Government Wealth, Intergovernmental Revenue and Audit, Pengungkapan Laporan Keuangan secara Online

Full Text:

PDF

References


Achmad, M. D. T. K. (2014). Determinan Publikasi Laporan Keuangan Pemerintah Daerah Melalui Internet. Prosiding SNA 17 Mataram, 3. Lombok: Universitas Mataram.

Dâmaso, M. G., & Lourenço, I. C. (2001). Legitimacy Theory and Internet Financial Reporting. Retrieved from http://www.fep.up.pt/conferencias/10seminariogrudis/Dâmaso, Goreti (Santarém); Lourenço, Isabel (ISCTE), Legitimacy Theory and Internet Financial Reporting.pdf

Djoko Suhardjanto, & Rena Rukmita Yulianingtyas. (2011). Pengaruh karakteristik pemerintah daerah terhadap kepatuhan pengungkapan wajib dalam laporan keuangan pemerintah daerah. Jurnal Akuntansi & Auditing, 8(1), 1–94.

Gandía, J. L. (2008). Determinants of web site information by Spanish city councils. Online Information Review. https://doi.org/10.1108/14684520810865976

Gilardi, F. (2001). Principal-agent models go to Europe: Independent regulatory agencies as ultimate step of delegation. ECPR General Conference, Canterbury (UK).

Handayani, S. (2010). Pengungkapan Laporan Keuangan Pemerintah Daerah Kabupaten / Kota di Indonesia Tahun 2006. Jurnal Ilmu Administrasi, 7(2), 143–154.

Laswad, F., Fisher, R., & Oyelere, P. (2005). Determinants of voluntary Internet financial reporting by local government authorities. Journal of Accounting and Public Policy. https://doi.org/10.1016/j.jaccpubpol.2004.12.006

Lupia, A., & McCubbins, M. D. (2000). Representation or abdication? How citizens use institutions to help delegation succeed. European Journal of Political Research. https://doi.org/10.1111/1475-6765.00514

Mulgan, R. (1997). The processes of public accountability. Australian Journal of Public Administration. https://doi.org/10.1111/j.1467-8500.1997.tb01238.x

Nor, W., Hudaya, M., & Novriyandana, R. (2019). Financial statements disclosure on Indonesian local government websites. Asian Journal of Accounting Research, 4(1), 112–128. https://doi.org/10.1108/ajar-06-2019-0043

Nosihana, A., & Yaya, R. (2016). Internet Financial Reporting dan Faktor-Faktor yang Mempengaruhinya Pada Pemerintah Kota dan Kabupaten Di Indonesia. Jurnal Dinamika Akuntansi Dan Bisnis, 3(2), 89–104. https://doi.org/10.24815/jdab.v3i2.5389

Patrick, P. (2007). The Determinants of Organizational Innovativeness: The Adoption of GASB 34 in Pennsylvania Local Government. (May), 36. Retrieved from https://etda.libraries.psu.edu/files/final_submissions/4828

Pemerintah Indonesia. Peraturan Pemerintah Republik Indonesia Nomor 56 Tahun 2005 Tentang Sistem Informasi Keuangan Daerah. , (2005).

Pemerintah Republik Indonesia. Undang-Undang No. 14 tahun 2008 tentang Keterbukaan Informasi Publik. , (2008).

Setyaningrum, D., & Syafitri, F. (2012). Analisis Pengaruh Karakteristik Pemerintah Daerah Terhadap Tingkat Pengungkapan Laporan Keuangan. Jurnal Akuntansi Dan Keuangan Indonesia, 9(2), 154–170. https://doi.org/10.21002/jaki.2012.10

Verawaty. (2015). Determinan Aksesibilitas Internet Financial Reporting melalui E-Government Pemerintah Daerah di Indonesia. Simposium Nasional Akuntansi.

Waliyyani, G. M. A. M. (2015). Pengaruh Karakteristik Pemerintah terhadap Tingkat Pengungkapan Laporan Keuangan Pemerintah Daerah di Indonesia. Accounting Analysis Journal, 4(2), 1–8.




DOI: https://doi.org/10.21107/infestasi.v15i2.6005

Refbacks

  • There are currently no refbacks.


Creative Commons License

Faculty of Economics, University of Trunojoyo Madura
© 2016