Arif Kurniawan Primary Author mixed material bibliography Banda Aceh Fakultas Ekonomi dan Bisnis 2025

Skripsi

ABSTRACT The use of the internet, particularly websites, has become essential for citizens to understand developments, including government budget usage. However, challenges remain regarding the limited availability of financial reporting information and transparency at the local government level. Internet financial reporting disclosure are crucial for enhancing public trust and promoting good governance. This study aims to analyze the impact of local own source revenue, local expenditures, audit opinions, and size of local government on the disclosure of financial reporting through the internet on local government websites in Indonesia. Utilizing panel data from 2020 to 2023 and purposive sampling, the research involved 126 local governments as samples. Data analysis was conducted using multiple linear regression with Eviews 12 software. The findings indicate that local revenue, regional expenditures, audit opinions, and local government size significantly and positively influence the disclosure of financial reporting online among provincial governments in Indonesia. These results underscore that improved resource management and effective service delivery by the government can enhance information transparency, thereby fostering positive assessments of government performance by the public. Keyword: Internet Financial Reporting Disclosure, Local Own Source Revenue, Local Expenditure, Audit Opinion, Size of Local Government 0 ELECTRONIC THESES AND DISSERTATION Universitas Syiah Kuala 158803 2025-07-07 22:18:59 2025-07-08 10:09:41 machine generated