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Analysis of Factors That Affecting Internet Local Government Financial Statements Disclosure

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Based on Government regulation, local government should reported financial results respective regions—each to the public. Public expect Local Government be able create publics affairs governance (good governance). Accountability and transparency can see in Local Government Financial Statements. This study aimed to get empirical evidence about the influence of Leverage, Regional Dependence Level and Regional Independence Level on Internet Local Government Financial Statements Disclosure. This research focused on three independent variables expected to affect to Leverage, Regional Dependence Level and Regional Independence. The data used are secondary data from the District Government, the city and Province. The population in this research is the local government in Java in the period of 2013. Total areas under investigation is 112 areas which taken using purposive sampling method. Researchers using quantitative analysis with multiple linear regression analysis test. The results of this study Leverage and Regional Dependence Level does not affect on the internet local government financial statements disclosure while Regional Independence Level have significantly affect to dependence variable. Result of this study will be of interest to Public, Local Government, and Academics.
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Keywords: Internet Local Financial Statements Disclosure; Leverage; Regional Dependency Rate; Regional Independence Rate

Document Type: Research Article

Affiliations: Faculty of Economics, Accounting Department, Universitas Negeri Jakarta, Indonesia

Publication date: 01 May 2016

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