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The Effect of Regional Original Income and Financial Performance on Compliance with Disclosure of Financial Information on the Website with Audit Opinion as Moderating

Journal: THE INTERNATIONAL JOURNAL OF BUSINESS MANAGEMENT AND TECHNOLOGY (Vol.6, No. 5)

Publication Date:

Authors : ;

Page : 11-75

Keywords : audit opinion; disclosure compliance of financial information on the website; regional original income; financial performance;

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Abstract

T: This study aims to measure the compliance of financial information disclosure on local government websites and see the correlation between local original income, financial performance and audit opinions on disclosure of financial information on local government websites within districts/cities in Indonesia in 2018-2020. The population in this study is the local government of regencies/cities in Indonesia. The final number of samples used in this study was 81 samples. The data obtained are analyzed using the SPSS program. The result of this study is that local revenues influenced the disclosure of financial information on local government websites in Indonesian districts/cities in 2018-2020. Meanwhile, financial performance and audit opinions have no effect on the disclosure of financial information on local government websites in Indonesian districts/cities in 2018-2020.

Last modified: 2023-02-01 21:30:01