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The Determinant of Regional Financial Information Transparency on the Official Website of Local Government

Accounting Analysis Journal · Vol. 7 No. 1 (2018) · hlm. 43–51

DOI
10.15294/aaj.v7i1.18213
ISSN
2502-6216, 2252-6765
Terbit
2018-07-30
Penerbit
Universitas Negeri Semarang
Bahasa
eng

Abstrak

This study aims to determine the effect of political competition, local government’s size, local government’s financial independency, audit opinion, and complexity of government to the availability and accessibility of regional financial information (IKD) on the official website of the local government. The measurement of the availability of IKD used component total of LKPD and APBD 2015, while the measurement accessibility of IKD used index of IKD. The population of this study is all of local governments on Java Island that consist of regency government, and district government. The amount of local governments is 119. To collect the data, the writer took 91 local governments from the population as the sample by using Purposive Sampling. The writer also used documentation technique to collect data. Research data analysis uses descriptive analysis statistical and multiple regression analysis with SPSS version 21. The result of this research showed that political competition and audit opinion gives effect to IKD availability on the first research model. The second research model results are political competition and complexity of government gives effect to regional financial information accessibility. The conclusion of this study explain political competition, audit opinion and government complexity affect the availability and accessibility of IKD.

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  • Universitas Yudharta Pasuruan
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Bestari Dwi HandayaniAfiliasi tidak diketahui2
Amir MahmudUniversitas Yudharta Pasuruan1
Galang Rahadian PrabowoAfiliasi tidak diketahui1
Bagus Arya PradanaAfiliasi tidak diketahui1
Luluk Arifatul KholidahAfiliasi tidak diketahui1
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Elisa Giovani AnggastaAfiliasi tidak diketahui1
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Leli Kurnia SariAfiliasi tidak diketahui1
Eliza Dewi SusantoAfiliasi tidak diketahui1
Efrillya NiswantariputriAfiliasi tidak diketahui1
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Rizqi AmaliahAfiliasi tidak diketahui1
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M. Haris EffendiAfiliasi tidak diketahui1

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Sumber metadata: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/aaj/oai, pertama di-harvest 5 Nov 2026, terakhir terlihat 5 Nov 2026.
Metadata asli (oai_dc) 
<oai_dc:dc xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/  http://www.openarchives.org/OAI/2.0/oai_dc.xsd">
	<dc:title xml:lang="en-US">The Determinant of Regional Financial Information Transparency  on the Official Website of Local Government</dc:title>
	<dc:creator>Annisa, Rifka</dc:creator>
	<dc:creator>Murtini, Henny</dc:creator>
	<dc:description xml:lang="en-US">This study aims to determine the effect of political competition, local government’s size, local government’s financial independency, audit opinion, and complexity of government to the availability and accessibility of regional financial information (IKD) on the official website of the local government. The measurement of the availability of IKD used component total of LKPD and APBD 2015, while the measurement accessibility of IKD used index of IKD. The population of this study is all of local governments on Java Island that consist of regency government, and district government. The amount of local governments is 119. To collect the data, the writer took 91 local governments from the population as the sample by using Purposive Sampling. The writer also used documentation technique to collect data. Research data analysis uses descriptive analysis statistical and multiple regression analysis with SPSS version 21. The result of this research showed that political competition and audit opinion gives effect to IKD availability on the first research model. The second research model results are political competition and complexity of government gives effect to regional financial information accessibility. The conclusion of this study explain political competition, audit opinion and government complexity affect the availability and accessibility of IKD.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2018-07-30</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/sju/aaj/article/view/18213</dc:identifier>
	<dc:identifier>10.15294/aaj.v7i1.18213</dc:identifier>
	<dc:source xml:lang="en-US">Accounting Analysis Journal; Vol 7 No 1 (2018): March 2018; 43-51</dc:source>
	<dc:source>2502-6216</dc:source>
	<dc:source>2252-6765</dc:source>
	<dc:source>10.15294/aaj.v7i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/aaj/article/view/18213/11202</dc:relation>
</oai_dc:dc>