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All Journal Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak
Wijita Lutvitasari
Unknown Affiliation
Humanities Economics, Econometrics & Finance

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Pengaruh Kualitas Laporan Keuangan, Lama Jabatan Kepala Daerah dan Ukuran Pemerintah Daerah terhadap Transparansi Pemerintah Daerah Wijita Lutvitasari
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 2 No. 2 (2025): Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v2i2.1026

Abstract

This study was conducted to determine whether there is an influence of the quality of financial reports, the length of office of the regional head and the size of the regional government on the transparency of the regional government through. The sampling technique used purposive sampling consisting of all regional governments in Indonesia in 2023 with a sample size of 517 regional governments. Based on the statistical tests that have been carried out, the results of this study indicate that the quality of financial reports and the size of the regional government have an effect on the transparency of the regional government through the website. Meanwhile, the length of office of the regional head does not affect the transparency of the regional government through the website.
Pengaruh Kualitas Laporan Keuangan, Lama Jabatan dan Rasio Pembiayaan Utang terhadap Transparansi Pemerintah Daerah melalui Website Wijita Lutvitasari; Lintang Venusita
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i3.2456

Abstract

This study was conducted to determine whether there is an influence of the quality of financial reports, length of office and debt financing ratio on local government transparency through the website. The sampling technique used purposive sampling consisting of all local governments in Indonesia in 2023 with a sample size of 513 local governments. Based on the statistical tests that have been carried out, the results of this study indicate that the quality of financial reports and the size of the local government have an effect on local government transparency through the website. While the length of office does not affect local government transparency through the website.
Co-Authors Lintang Venusita