| dc.contributor.author | YAYA, RIZAL | |
| dc.date.accessioned | 2017-08-17T07:16:01Z | |
| dc.date.available | 2017-08-17T07:16:01Z | |
| dc.date.issued | 2016-10 | |
| dc.identifier.citation | Nosihana, A dan Yaya, R, (2016) Internet Financial Reporting dan Faktor-Faktor yang Mempengaruhinya Pada Pemerintah Kota dan Kabupaten Di Indonesia, Jurnal Dinamika Akuntansi dan Bisnis Vol. 3(2), 2016, pp 89-104 | en_US |
| dc.identifier.issn | 2355-9462 | |
| dc.identifier.issn | 2528-1143 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/13031 | |
| dc.description | This research identifies factors affecting the publication of financial reports in the
internet or known as internet financial reporting (IFR) after the issuance of Home
Minister Instruction No. 188.52/1797/SJ year 2012 on Improving Transparency of
Local Budget Management. | en_US |
| dc.description.abstract | This research identifies factors affecting the publication of financial reports in the
internet or known as internet financial reporting (IFR) after the issuance of Home
Minister Instruction No. 188.52/1797/SJ year 2012 on Improving Transparency of
Local Budget Management. One hundred and seventy five cities and regencies
were selected as samples based on purposive sampling and analysed by using
multiple regression. The result shows that political competition and size of local
government asset has positive influence on the IFR. This indicates that Heads of
local government whose political party is not majority and Heads of local
government with greater asset size, had used IFR as media to show their
performance to the public. This is consistence with stewardships theory that
asymmetric information between local government (stewards) with the public
(principals) can be reduced through accountability and transparency of financial
management whereby the pressure and ability to do it appeared significantly in
local governments with high political competition and with relatively greater
asset. In this research, some other potential factors such as leverage, own-source
revenue, type of local government (city or regency) and audit opinion are not
proven to influence the IFR practices in the local governments. | en_US |
| dc.language.iso | other | en_US |
| dc.publisher | Prodi Akuntansi Universitas Syiah Kuala | en_US |
| dc.subject | Internet Financial Reporting | en_US |
| dc.subject | Local Government | en_US |
| dc.subject | Political Competition | en_US |
| dc.subject | Asset Size | en_US |
| dc.title | INTERNET FINANCIAL REPORTING DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA PADA PEMERINTAH KOTA DAN KABUPATEN DI INDONESIA | en_US |
| dc.type | Article | en_US |
