Priyastiwi, Priyastiwi and Saputra, Nunung (2018) Pengaruh Kinerja Keuangan dan Karakteristik Daerah Terhadap Penyajian Laporan Keuangan Pemerintah Daerah Melalui Internet. In: SEMINAR NASIONAL DAN CALL FOR PAPER 2018 : Membangun Green Entrepreneur Solusi Bonus Demografi Indonesia. STIE Widya Wiwaha, Yogyakarta, pp. 46-60. ISBN 978-602-51174-1-1
|
Text
46-60 Priyastiwi & Nunung Saputra.pdf Download (150kB) | Preview |
Abstract
The purpose of this research is to analyze the effect of local government financial performance and their characteristic on the degree of their voluntary reporting of financial statements on the internet. Local government financial performance are measured by intergovernmental revenue, local government expenditure, local government assets, and leverage. While the local government characteristic is income per capita. The samples are financial statement of local government in DIY and Central Java. A total of 40 financial statements are 5 from financial statements form DIY and 35 financial statements form Central Java. The research analysis used multiple regression analysis. The results of this study show the performance financial are intergovernmental revenue, local government expenditure, local government assets have significant positive effect on degree of their voluntary reporting of financial information on the internet, while leverage have significant negative effect. On the otherhand income per capita has no effect on degree of their voluntary reporting of financial information on the internet. Keywords: Internet financial reporting, local government.
| Item Type: | Book Section |
|---|---|
| Subjects: | C. Magister Manajemen > Manajemen Keuangan Publik |
| Divisions: | S2 Manajemen |
| Depositing User: | Library STIE Widya Wiwaha |
| Date Deposited: | 09 May 2019 02:49 |
| Last Modified: | 09 May 2019 02:49 |
| URI: | http://eprint.stieww.ac.id/id/eprint/702 |
Actions (login required)
 |
View Item |
