Determinan Praktik Internet Reporting oleh Pemerintah Daerah di Indonesia
DOI:
https://doi.org/10.30595/kompartemen.v17i2.5855Abstract
Penelitian ini bertujuan untuk menguji pengaruh Kompetisi politik, Kekayaan Daerah, Opini Audit, Akuntabilitas Kinerja terhadap Internet Reporting Pemerintah Daerah di Indonesia. Metode penelitian ini menggunakan metode deskriptif. Populasi pada penelitian ini terdiri dari 415 Pemerintah Daerah level Kabupaten dan 93 level kota pada tahun 2017. Penelitian ini menggunakan data sekunder. Pengujian hipotesis dalam penelitian ini menggunakan regresi linier berganda. Data yang telah dikumpulkan dianalisis terlebih dahulu dengan pengujian asumsi klasik kemudian dilakukan pengujian hipotesis dengan alat uji SPSS 21.0. Berdasarkan hasil penelitian dapat disimpulkan bahwa kompetisi politik, kekayaan daerah, dan opini audit berpengaruh positif terhadap Internet Reporting di Pemerintah Daerah. Diskusi dari hasil temuan disajikan di dalam paper ini.
Kata Kunci: Kompetisi politik, Kekayaan Daerah, Opini Audit, Akuntabilitas Kinerja, Internet Reporting
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Buletin APJII https://apjii.or.id/downfile/file/BULETINAPJIIEDISI05November2016.pdf. (diakses tanggal 16 maret 2018)
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