SKRIPSI AKS
Pengaruh Umur Pemda, Belanja Daerah, Ukuran Pemda, Dan Opini Audit Terhadap Internet Financial Reporting (Studi Pada Pemerintah Kota/Kabupaten Di Pulau Jawa Periode 2018-2019)
ABSTRACT
The aims of this study is to identify the effects of the age of regional
government's, regional budgets, size of local government assets, and the opinion of
the auditor regarding internet financial reporting in Java.
The study used logistic regression to analyze the result supported by SPSS
program version 23. The theory that was used in this study is Legitimacy and
agency theory. The data used in this study consists of 136, which included 68 cities
and districts in Java for 2018 to 2019 period. The type of this research is
quantitative research.
The result of this study shows that the Age Regional Government
significantly positive affect on internet financial reporting, while the other factors
had no effect on the internet financial reporting.
Keywords: Internet Financial Reporting, Local Financial Statement, Age Of Local
Government, Regional Budgeting, The Size Of Local Government, Audit Opinion.
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