Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Journal of Accounting and Finance Management (JAFM)
Kartini, Sabila
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Factors Influencing Infrastructure Risk Disclousure in Local Governments in Indonesia Kartini, Sabila; Murtini, Henny
Journal of Accounting and Finance Management Vol. 7 No. 2 (2026): Journal of Accounting and Finance Management (May - June 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v7i2.3265

Abstract

Infrastructure Risk Disclosure (IRD) is an important aspect of public sector transparency in local governments. This study examines the effect of Capital Expenditure (CE), Population (PT), Local Leaders’ Educational Background (LLEB), Regional Investment Income (RII), Regional Financial Independence (RFI), and Political Support (PS) on IRD using 235 observations and multiple linear regression with robust standard errors. The results show that only Population (PT) has a positive and significant effect on IRD, while other variables are not significant. Although the model is statistically significant, its low explanatory power suggests that other factors influence IRD. These findings indicate that population size, reflecting higher public demand and scrutiny, plays a key role in driving transparency, consistent with legitimacy theory. Future research should include governance and institutional variables to improve explanatory power.
Co-Authors Henny Murtini