Abstract
This research identifies factors affecting the publication of financial reports in the internet or known as internet financial reporting (IFR) after the issuance of Home Minister Instruction No. 188.52/1797/SJ year 2012 on Improving Transparency of Local Budget Management. One hundred and seventy five cities and regencies were selected as samples based on purposive sampling and analysed by using multiple regression. The result shows that political competition and size of local government asset has positive influence on the IFR. This indicates that Heads of local government whose political party is not majority and Heads of local government with greater asset size, had used IFR as media to show their performance to the public. This is consistence with stewardships theory that asymmetric information between local government (stewards) with the public (principals) can be reduced through accountability and transparency of financial management whereby the pressure and ability to do it appeared significantly in local governments with high political competition and with relatively greater asset. In this research, some other potential factors such as leverage, own-source revenue, type of local government (city or regency) and audit opinion are not proven to influence the IFR practices in the local governments.
Highlights
This research identifies factors affecting the publication of financial reports in the internet or known as internet financial reporting (IFR) after the issuance of Home Minister Instruction No 188.52/1797/SJ year 2012 on Improving Transparency of Local Budget Management
The result shows that political competition and size of local government asset has positive influence on the IFR
This indicates that Heads of local government whose political party is not majority and Heads of local government with greater asset size, had used IFR as media to show their performance to the public
Summary
2.1 Landasan Teori Teori utama terkait tingkat pengungkapan dan good governance ialah teori agency dan teori stewardship (Van Slyke, 2006). Semakin tinggi tingkat kompetisi politik maka biasanya pejabat pemerintah yang sedang menjabat akan berusaha sebaik mungkin memperlihatkan kinerjanya yang terbaik salah satu contohnya yaitu melakukan pengungkapan laporan keuangan pada website pemerintahan, website tersebut dipilih dengan anggapan media yang paling mudah dan murah. Publikasi laporan keuangan pada e-government Pemda dapat menyampaikan hasil kinerjanya dengan mudah dan murah, hal ini sejalan dengan penelitian sebelumnya oleh Rahman dkk (2014), Carlos dkk (2008) dan Trisnawati dan Achmad (2014).Dari penjabaran diatas dapat ditarik sebuah hipotesis yaitu: H4: Kekayaan Pemda berpengaruh positif terhadap pengungkapan IFR melalui eGovernment. Pemda yang mendapatkan hasil opini audit WTP biasanya akan lebih cenderung untuk mempublishkan laporan keuangannya agar masyarakat mengetahui bagaimana kinerja Pemda tersebut (Trisnawati dan Achmad, 2014).Dari gambaran diatas peneliti membuat sebuah hipotesis yaitu: H6: Opini Audit berpengaruh positif terhadap pengungkapan IFR melalui E-Government
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