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All Journal Jurnal Eksplorasi Akuntansi (JEA)
Amelia Omily
Fakultas Ekonomi dan Bisnis, Universitas Negeri Padang, Padang
Economics, Econometrics & Finance

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Pengaruh Ukuran Pemerintah Daerah, Kekayaan Daerah dan Belanja Daerah terhadap Internet Financial Reporting: Studi Empiris pada Kabupaten dan Kota di Pulau Sumatera Amelia Omily; Fefri Indra Arza
Jurnal Eksplorasi Akuntansi Vol 8 No 2 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i2.2785

Abstract

This research aims to determine the influence of regional goverment size, regional wealth and regional spending on internet financial reporting. The population in this research are districts/cities on the island of Sumatera for the 2023 fiscal year using SPSS 24. This type of research uses a quantitative approach to test the relationship between the dependent variable and the independent variable . This research uses secondary data with a simple of 61 samples taken using the Slovin formula. Data analysis in this research uses multiple linear regression analysis to test the hypothesis. The results of this research show that regional wealth has a significant positive effect on internet financial reporting, while goverment size and regional spending do not have a significant effect on internet financial reporting.
Co-Authors Fefri Indra Arza