What Motivates Internet Financial Reporting in the Public Sector? Case of a Local Government in Indonesia

Dhita Aira Juniantika, Dini Wahjoe Hapsari

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.

Keywords


Local Government Wealth; Local Government Debt Level; Audit Opinion; Internet Financial Reporting (IFR)

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DOI: https://doi.org/10.24815/jaroe.v3i2.17235

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Accounting Department
Economics and Business Faculty
Syiah Kuala University
Kopelma Darussalam, Banda Aceh, Indonesia - 23111
E-ISSN: 2621-1041

 

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