Determinan Transparansi Informasi Keuangan Pemerintah Daerah melalui E-Government Pemerintah Daerah di Jawa Timur

Zulva, Intan Indana (2020) Determinan Transparansi Informasi Keuangan Pemerintah Daerah melalui E-Government Pemerintah Daerah di Jawa Timur. Undergraduate thesis, Universitas Muhammadiyah Jember.

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Abstract

ABSTRAK Transparansi informasi keuangan pemerintah daerah dapat dilakukan melaui e-government dengan menggunakan media website. Namun pemerintah daerah di Jawa Timur masih banyak yang belum mengungkapkannya secara lengkap. Penelitian ini bertujuan untuk mengetahui apakah kekayaan Pemerintah Daerah, opini auditor, rasio tingkat ketergantungan, dan ukuran Pemerintah Daerah berpengaruh positif terhadap transparansi informasi keuangan Pemerintah Daerah melalui E-Government Pemerintah Daerah di Jawa Timur. Populasi dalam penelitian ini adalah 31 Pemerintah Daerah di Jawa Timur baik kabupaten/kota. Tehnik analisis yang digunakan adalah regresi berganda. Hasil penelitian ini menunjukan bahwa kekayaan Pemerintah Daerah, opini auditor, rasio tingkat ketergantungan, dan ukuran Pemerintah Daerah tidak berpengaruh positif terhadap transparansi informasi keuangan Pemerintah Daerah melalui e-government Pemerintah Daerah di Jawa Timur. Diharapkan seluruh Pemerintah Daerah terutama di Jawa Timur untuk lebih memanfaatkan kembali media website resmi yang telah dimilikinya dalam melaksanakan transparansi informasi keuangannya. Kata kunci : Kekayaan Pemda, opini auditor, rasio tingakt ketergantungan, ukuran Pemda, transparansi informasi keuangan Pemda melalui e-government ABSTRACT Transparency of local government financial information can be done through e-government using website media. However, there are still many local governments in East Java who have not revealed it in full. This study aims to determine whether the wealth of the Regional Government, auditor opinion, the ratio of the level of dependency, and the size of the Regional Government have a positive effect on the transparency of the financial information of the Regional Government through the Regional Government's E-Government in East Java. The population in this study were 31 local governments in East Java both districts / cities. The analysis technique used is multiple regression. The results of this study indicate that the wealth of the Regional Government, auditor opinion, the ratio of the level of dependency, and the size of the Regional Government do not have a positive effect on the transparency of the financial information of the Regional Government through e-government of the Regional Government in East Java. It is expected that all Regional Governments, especially in East Java, will make more use of the official website media that they already have in implementing the transparency of their financial information. Keywords : Regional Government Wealth, auditor's opinion, level of dependency ratio, regional government size, transparency of local government financial information through e-government

Item Type:

Thesis (Undergraduate)

Uncontrolled Keywords:

Kekayaan Pemda, opini auditor, rasio tingakt ketergantungan, ukuran Pemda, transparansi informasi keuangan Pemda melalui e-government

Subjects:

600 Technology and Applied Science > 650 Business > 657 Accounting

Divisions:

Faculty of Economics > Department of Accounting (S1)

Department:

S1 Akuntansi

Depositing User:

Intan Indana Zulva