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All Journal Jurnal Eksplorasi Akuntansi (JEA)
Widya Putri
Fakultas Ekonomi, Universitas Negeri Padang
Economics, Econometrics & Finance

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Pengaruh Kekayaan Daerah dan Belanja Daerah terhadap Pengungkapan Internet Financial Reporting (IFR) pada Pemerintah Daerah Widya Putri; Mia Angelina Setiawan
Jurnal Eksplorasi Akuntansi Vol 4 No 2 (2022): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v4i2.482

Abstract

This study is a quantitative study that aims to obtain empirical evidence regarding the influence of regional wealth and regional expenditure on the disclosure of Internet Financial Reporting (IFR) in local governments. The population in this study is the district/city government in West Sumatra Province for the period 2018-2020 for 3 years. This study uses purposive sampling method in selecting the sample, with a sample size of 19 districts/cities in West Sumatra Province. The type of data in this study is secondary data obtained from BPK. Analysis of the data used is multiple regression analysis. The results of this study indicate that regional wealth has no effect on IFR disclosure, and regional expenditures have a negative and significant effect on IFR disclosure.
Co-Authors Mia Angelina Setiawan