Determinan Publikasi Laporan Keuangan Pemerintah Daerah Melalui Internet

Trisnawati, MyaDewi (2014) Determinan Publikasi Laporan Keuangan Pemerintah Daerah Melalui Internet. Sarjana thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan untuk menguji dan memberikan bukti empiris mengenai pengaruh kompetisi politik, ukuran pemda, rasio pembiayaan utang (leverage), kekayaan pemda, tipe pemda, dan opini audit terhadap publikasi laporan keuangan pemda melalui internet. Populasi dalam penelitian ini adalah pemerintah kabupaten/kota di Indonesia pada tahun 2012. Jumlah sampel yang digunakan adalah sebanyak 210 pemda yang dipilih dengan metode purposive sampling. Hasil pengujian hipotesis menunjukkan bahwa kompetisi politik, ukuran pemda, rasio pembiayaan utang (leverage), dan kekayaan pemda terbukti berpengaruh terhadap publikasi laporan keuangan pemda melalui internet. Namun, penelitian ini gagal membuktikan adanya pengaruh tipe pemda dan opini audit terhadap publikasi laporan keuangan pemda melalui internet. Adanya Program Internet Masuk Desa oleh Kominfo membuat penggunaan internet di daerah kabupaten cenderung meningkat. Hal ini menyebabkan pemerintah kota dan kabupaten tidak berbeda dalam melakukan publikasi laporan keuangan melalui internet. Opini WTP belum tentu menunjukkan sinyal kualitas pengelolaan keuangan pemda yang baik, sedangkan opini Non WTP tidak secara langsung menunjukkan sinyal pengelolaan keuangan pemda yang buruk.

English Abstract

This research aims to examine and provide empirical evidence about the effects of political competition, local government size, leverage, local government wealth, local government type, and audit opinion on publication of local government financial statements through the internet. The population of this research are local governments in Indonesia in 2012. This research used 210 local governments in Indonesia chosen by using purposive sampling method. The result of this research shows that political competition, local government size, leverage, and local government wealth have significant influence toward publication of local government financial statements through the internet. This research failed to prove the influence of local government type and audit opinion on publication of local government financial statements through the internet. Program “Internet Masuk Desa” by Kominfo make increased use of the internet in the district. This caused local government of the city and district not different to publish financial statements through the internet. Unqualified opinion does not necessarily indicate the good signal of local government financial management. Meanwhile, other audit opinion does not directly indicate that the signal of local government financial management is bad.

Item Type:	Thesis (Sarjana)
Identification Number:	SKR/FE/2014/286/051405366
Subjects:	600 Technology (Applied sciences) > 657 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	Budi Wahyono Wahyono
Date Deposited:	17 Sep 2014 15:44
Last Modified:	21 Oct 2021 02:19
URI:	http://repository.ub.ac.id/id/eprint/107304

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