Pengaruh Karakteristik Daerah, Temuan, dan Opini Audit Terhadap Pengungkapan Sukarela ( Studi Empiris pada Website Pemda di Indonesia)
Journal Title: Akuntansi Dewantara - Year 2018, Vol 2, Issue 1
Abstract
This reseacrh proposes to examine and find empirical evidences of the influences of Intergovernmental Revenue (IR), Human Development Index, Findings, and audit opinions towards voluntary disclosure on the local governments’ website in Indonesia. The population of this research is local governments that have financial reports and have been checked by BPK in 2016. The samples of this research are districts/cities in Indonesia. Sampling technique on this reseacrh using purposive sampling method with multiple linier regression analysis method. The results of this study proves that Intergovenmental Reveneue (IR) gives negative and significant effects to the voluntary disclosure on the local governments’ websites. Furthermore, Human Development Index and audit opinions has possitive and significant effect towards voluntary disclosure on the local governments’ website, meanwhile the audit findings give no effect to voluntary disclosure on the local governments’ website. The results of this research can be expected to be a consideration for evaluating of the performances of local governments related to website management of every local government in Indonesia. In the other side, this research is expected to be used by public as information to know the performances of local governments disclosed on the websites of local governments.
Authors and Affiliations
Niken Ayu Wulandari, Sulardi Sulardi
Keywords
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- EP ID EP286692
- DOI 10.29230/ad.v2i1.2477
- Views 118
- Downloads 0
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