TRANSPARANSI INFORMASI PEMERINTAH DAERAH MELALUI WEBSITE: FAKTOR POLITIK ATAU KEUANGAN?

MEDIA RISET AKUNTANSI, AUDITING DAN INFORMASI

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Field Value
 
Title TRANSPARANSI INFORMASI PEMERINTAH DAERAH MELALUI WEBSITE: FAKTOR POLITIK ATAU KEUANGAN?
 
Creator Sutaryo, Sutaryo
Tri Amanu, Kurniasari
 
Subject
Liquidity; Political factors; Regional independence; Regent/mayor profile; and Transparency
 
Description This research aims to examine the effect of political factors covering regent/mayor profile, political ideology and political competition level, and financial factors covering liquidity and regional independence on information transparency of local government in Indonesia. This study analyzes 309 Indonesian local government websites using multiple linear regression. The result shows that regent/mayor profile, political competition level and regional independence affect information transparency of local government. Meanwhile, political ideology and financial liquidity do not have significant effect. This result implies to local governments to improve their financial independence in order to encourage more complete information delivery. In addition, people should be more precise and careful on local government information, especially in a local government led by incumbent head and in low local political competition. Incumbent regional heads tend to deliver more information to defend their power while low local political competition leads to a tendency of lower information delivery.
 
Publisher LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI
 
Contributor Beasiswa TAR BPKP-ADB-UNS 2017
 
Date 2020-04-30
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion

 
Format application/pdf
 
Identifier http://www.trijurnal.lemlit.trisakti.ac.id/mraai/article/view/4619
10.25105/mraai.v20i1.4619
 
Source Media Riset Akuntansi, Auditing & Informasi; Vol 20, No 1 (2020): April; 43-60
2442-9708
1411-8831
 
Language eng
 
Relation http://www.trijurnal.lemlit.trisakti.ac.id/mraai/article/view/4619/pdf
 
Rights Copyright (c) 2020 Media Riset Akuntansi, Auditing & Informasi
http://creativecommons.org/licenses/by-nc/4.0
 

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