DETERMINAN AKSESIBILITAS INTERNET FINANCIAL REPORTING MELALUI E-GOVERNMENT DI SUMATERA BAGIAN SELATAN

Verawaty, Verawaty (2018) DETERMINAN AKSESIBILITAS INTERNET FINANCIAL REPORTING MELALUI E-GOVERNMENT DI SUMATERA BAGIAN SELATAN. In: Seminar Nasional “Global Competitive Advantage”, 25 September 2018, Universitas Bina Darma.

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Abstract

This study was aimed to obtain empirical evidence about the effect of variable size, income per capita, debt level, regional original income, regional wealth and type of government on the accessibility internet financial reporting in local governments in Southern Sumatra in 2016. The population used in this study was 60 local governments in Southern Sumatra. The number of samples used in this study were 60 local governments based on saturated sampling, namely having e-government until June 2018 and the e-government was not in maintenance. The analysis technique used was multiple linear regression analysis. The results of this study indicated that the size, per capita income, regional income had a positive influence, while the debt level, regional expenditure and type of government had no effect and regional wealth had a negative influence on internet financial reporting. The study implication recommends that the local government must improve the implementation of e-government in order to enhance accounting transparency that they present in the website. Keywords: Size, Income Per Capita, Debt Level, Regional Original Income, Regional Wealth, Type of Government, Internet Financial Reporting

Item Type: Conference or Workshop Item (Paper)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Depositing User: Mrs Verawaty Mahyudin
Date Deposited: 21 Jan 2019 02:57
Last Modified: 21 Jan 2019 02:57
URI: http://eprints.binadarma.ac.id/id/eprint/3899

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