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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) · pp. 43–51

DOI
10.15294/aaj.v7i1.18213
ISSN
2502-6216, 2252-6765
Published
2018-07-30
Publisher
Universitas Negeri Semarang
Language
eng

Abstract

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.

Collaboration network of the authors

22 authors · 31 co-authorship links

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  • Universitas Yudharta Pasuruan
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
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Co-authorOrganisationJoint articles
Bestari Dwi HandayaniAffiliation unknown2
Amir MahmudUniversitas Yudharta Pasuruan1
Galang Rahadian PrabowoAffiliation unknown1
Bagus Arya PradanaAffiliation unknown1
Luluk Arifatul KholidahAffiliation unknown1
Satria Widi ParmantoAffiliation unknown1
Indah AnisykurlillahAffiliation unknown1
Fitria Puji AstutiAffiliation unknown1
Elisa Giovani AnggastaAffiliation unknown1
Fina SetyaningrumAffiliation unknown1
Leli Kurnia SariAffiliation unknown1
Eliza Dewi SusantoAffiliation unknown1
Efrillya NiswantariputriAffiliation unknown1
Wingkan PambudiAffiliation unknown1
Rizqi AmaliahAffiliation unknown1
Putri VeranikaAffiliation unknown1
Fajar SulistiyantoAffiliation unknown1
Primadhani Dyah LarasatiAffiliation unknown1
Mochammad Taufiq GimnastiarAffiliation unknown1
Widia Sari HutabaratAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/aaj/oai, first harvested 5 Nov 2026, last seen 5 Nov 2026.
Original metadata (oai_dc) 
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	<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>