FAKTOR-FAKTOR PENENTU TRANSPARANSI INFORMASI KEUANGAN DAERAH MELALUI E-GOVERNMENT PEMERINTAH KABUPATEN/KOTA DI PROVINSI SUMATERA SELATAN

Pitri, Dian Pratiwi and Merina, Citra Indah (2017) FAKTOR-FAKTOR PENENTU TRANSPARANSI INFORMASI KEUANGAN DAERAH MELALUI E-GOVERNMENT PEMERINTAH KABUPATEN/KOTA DI PROVINSI SUMATERA SELATAN. Prosiding Seminar Hasil Penelitian FEB UBD. pp. 67-83. ISSN 978-602-74335-2-6

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Abstract

The purpose of this study was to determine whether there is influence of original income (PAD), General Allocation Fund (DAU), Shopping Area, (BD), Size of Government (UP), Ratio Financing Debt (RPH), Level of Complexity Government (TKP), Quality of Financial Statements (KLK), Level of Public Welfare (TKM) of the Local Government Finance Information Transparency in Government District / town in Sumatera Selatan. The population in this study is the District / City in South Sumatra province consisting of 15 District / City of the Year 2014. This study uses secondary data such as budget realization report 2014 and 2015, gross regional domestic product data in 2014 and observations by e-government TIKD. Testing the hypothesis in this study using binary logistic regression analysis with t-test, f. The results showed that the BD, UP, TKM positive effect on TIKD. Meanwhile, PAD, DAU, RPH, crime scene, as well as KLK no positive effect on TIKD. Simultaneously variable PAD, DAU, BD, UP, RPH, TKP, KLK, TKM significant effect on TIKD. For local government is expected to be considered in an effort to improve the implementation of e-government in particular areas of accounting transparency Transparency Local Government Financial Information.

Item Type: Article
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Law, Arts and Social Sciences > School of Management
Depositing User: Mrs Citra Indah
Date Deposited: 12 Feb 2018 05:15
Last Modified: 12 Feb 2018 05:15
URI: http://eprints.binadarma.ac.id/id/eprint/3671

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