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标题：PENGARUH KUALITAS LAPORAN KEUANGAN, KOMPLEKSITAS PEMERINTAHAN, DAN TINGKAT KESEJAHTERAAN DAERAH TERHADAP TINGKAT PENGUNGKAPAN SUKARELA INFORMASI KEUANGAN PADAWEBSITE PEMERINTAH DAERAH (STUDI KASUS PEMERINTAH DAERAH TINGKAT PROVINSI SE – INDONESIA)
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作者：Yulia Yustikasari
期刊名称：Jurnal Riset Akuntansi Terpadu
印刷版ISSN：1979-682X
电子版ISSN：2528-7443
出版年度：2018
卷号：11
期号：1
页码：28-44
DOI：10.35448/jrat.v11i1.4193
出版社：Faculty of Economics and Business
摘要：This study aims to examine the Quality of Regional Government, Government Complexity, and Regional Welfare Levels affecting the Level of Voluntary Disclosure of Financial Information on Local Government Websites. The testing of the effect of independent variables on the dependent variable used multiple linear regression equations and using cross section data. The results of testing the hypotheses provide evidence that the variable quality of local government does not affect the level of voluntary disclosure of financial information on local government websites, other than that for government complexity variables have a significant effect on the level of voluntary disclosure of financial information on local government websites, while for variable welfare level Regions do not influence the Level of Voluntary Disclosure of Financial Information on Local Government Websites.
其他摘要：This study aims to examine the Quality of Regional Government, Government Complexity, and Regional Welfare Levels affecting the Level of Voluntary Disclosure of Financial Information on Local Government Websites. The testing of the effect of independent variables on the dependent variable used multiple linear regression equations and using cross section data. The results of testing the hypotheses provide evidence that the variable quality of local government does not affect the level of voluntary disclosure of financial information on local government websites, other than that for government complexity variables have a significant effect on the level of voluntary disclosure of financial information on local government websites, while for variable welfare level Regions do not influence the Level of Voluntary Disclosure of Financial Information on Local Government Websites.
关键词：Local Government Quality; Government Complexity; Regional Welfare Level; Voluntary Information Disclosure
其他关键词：Local Government Quality;Government Complexity;Regional Welfare Level;Voluntary Information Disclosure