Internet Financial Reporting: In the case of district and city governments in Central Java Province, Indonesia

This paper aims to find the influence of the regional wealth, local government size, leverage, and opinion audit from the Audit Board of the Republic of Indonesia on the government's internet financial reporting in district and city governments of Central Java Province, Indonesia in the period 2017-2020. Based on the results of research on regional wealth, the size of the regional government, leverage, and BPK audit opinion simultaneously affect Internet Financial Reporting (IFR). partially, the size of the local government and the BPK audit opinion has a significant effect, but regional wealth and leverage have no effect on internet financial reporting (IFR) on internet financial reporting (IFR). The sample selection technique in this study was using purposive sampling and the data is presented by panel data analysis and processed using the EViews 12 application.

本文旨在探究2017-2020年印度尼西亚中爪哇省区县市政府层面，区域财富、地方政府规模、杠杆水平以及印度尼西亚共和国审计署（Audit Board of the Republic of Indonesia，后文简称BPK）的审计意见对政府网络财务报告（Internet Financial Reporting，后文简称IFR）的影响。基于本研究结果，区域财富、地方政府规模、杠杆水平与BPK审计意见对IFR存在联合影响；分项检验结果显示，地方政府规模与BPK审计意见对IFR具有显著影响，但区域财富与杠杆水平对IFR无显著影响。本研究采用立意抽样法选取研究样本，通过面板数据分析呈现研究数据，并使用EViews 12软件完成数据处理。