摘要:The purposeofthis study was to analyze the association of Local Own Source Revenue,General Allocation Fund,Special Allocation Fund,and Debt Ratio as the determinants of the Local Government Financial Information Transparency.The population was all local government in South Sumatra.The statistical results showed that only Local Own Source Revenue showed the positive associationto Financial Information Transparency.The study implication recommends that the local government must improve the implementation of e-governmentin order to enhance accounting transparency that they present in the website.
关键词:Local Own Source Revenue;General Allocation Fund;Special Allocation Fund;Debt Ratio;Local Government Financial Information Transparency