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All Journal Journal of Accounting Research, Organization and Economics (JAROE)
Dhita Aira Juniantika
Jl. Telekomunikasi Jl. Terusan Buah Batu, Sukapura, Kec. Dayeuhkolot, Bandung, Jawa Barat 40257
Economics, Econometrics & Finance Social Sciences

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What Motivates Internet Financial Reporting in the Public Sector? Case of a Local Government in Indonesia Dhita Aira Juniantika; Dini Wahjoe Hapsari
Journal of Accounting Research, Organization and Economics Vol 3, No 2 (2020): JAROE, Vol.3 No.2 August 2020
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (709.596 KB) | DOI: 10.24815/jaroe.v3i2.17235

Abstract

Objective – This study aims to examine the influence of local government wealth, local government debt levels, and audit opinions on Internet Financial Reporting (IFR) in districts / cities in West Java Province, Indonesia, during the period of 2014-2018. Design/methodology – This study uses panel data regression analysis. Purposive sampling method is utilized with a total of 65 samples consisting of 13 official sites of district/city governments in West Java Province, Indonesia. The period of this research in total is five years. Results – The results of this study indicate that wealth of local governments, local government debt levels, and audit opinions simultaneously influence IFR at 9.81%. Partially the variable of local government wealth and the debt level of local government do not affect IFR, while the audit opinion variable influences IFR in districts/cities in West Java Province during 2014-2018.
Co-Authors Dini Wahjoe Hapsari