UNIVERSITAS BINA DARMA, UNIVERSITAS BINA DARMA (2022) PENGARUH KINERJA KEUANGAN, KARAKTERISTIK PEMDA DAN OPINI AUDIT TERHADAP PENGUNGKAPAN INFORMASI KEUANGAN DI INTERNET. PENGARUH KINERJA KEUANGAN, KARAKTERISTIK PEMDA DAN OPINI AUDIT TERHADAP PENGUNGKAPAN INFORMASI KEUANGAN DI INTERNET.
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Abstract
Aksesbility index is an index that measures the level of disclosure of local government financial information that uses internet media. The purpose of this study is to analyze the performance of local governments in disclosing financial information on internet media. This research is descriptive in nature, namely research that attempts to describe and interpret the results of the accessibility index based on nine criteria, local revenue (PAD), dependency level (DAU), regional expenditure (BD), intergovernmental revenue (DAPER), total assets (ASSET), population (POP), regional status (STAT) and Audit Opinion (OPINI). The results of this study prove the disclosure of financial information on the internet in 109 district / city governments on the island of Sumatra has been said to be good, namely 37.5% in whole. This is because there are access index items that have not been fully expressed.
| Item Type: | Article |
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| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Faculty of Engineering, Science and Mathematics > School of Electronics and Computer Science |
| Depositing User: | Mr Edi Surya Negara |
| Date Deposited: | 16 Jun 2022 01:38 |
| Last Modified: | 16 Jun 2022 01:38 |
| URI: | http://eprints.binadarma.ac.id/id/eprint/11268 |
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