Saputri, Weni (2019) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TRANSPARANSI INFORMASI KEUANGAN DAERAH VIA WEBSITE. Bachelor thesis, Universitas Ahmad Dahlan.
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Abstract
Transparency is one aspect that must be present in order to realize good
governance. Contains information clearly if such information is needed by the
public and related parties. This study aims to find new evidence, the factors that
influence regional financial transparency via the website relating to the
disclosure and accessibility of local financial information by using six factors that
are suspected to affect transparency, namely, PAD, regional government size,
government complexity, regional spending, debt financing ratio and the quality of
financial statements.
This study examines the transparency of regional financial information
on the website for a sample of 125 local governments in Sumatra based on
disclosure and accessibility to information, and runs a multiple linear regression
test model.
Research model I found that the complexity of the government, regional
spending and the quality of financial statements affect the disclosure of regional
financial information via the website while the other three variables have no
effect. Then, model II research found that only PAD, size of regional government
and regional expenditure affect the accessibility of regional financial information
via the website, while other factors have no effect.
Keywords : Transparency, financial information transparency, local government, website
| Item Type: | Thesis (Bachelor) |
|---|---|
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisi / Prodi: | Faculty of Economics (Fakultas Ekonomi) > S1-Accounting (S1 Akuntansi) |
| Depositing User: | publikasi uad |
| Date Deposited: | 05 Oct 2019 06:04 |
| Last Modified: | 05 Oct 2019 06:04 |
| URI: | http://eprints.uad.ac.id/id/eprint/15124 |
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