Abstract
The objective of this study determine the effect of Regional Orginal Revenue, General Allocation Funds, Special Allocation Funds, and Debt Financial Ratios to Transparency of Regional Financial Information via Website which is divided to two proxies namely Availability and Accessibility of Regional Financial Information via Website. Sample in this study is the district or city goverment in Indonesia in 2017. Sampling was conducted using a purposive sampling method. The type of data used is secondary data. Independent variable data were obtained from the BPK Audit Reports in 2017 and data obtained from the local goverment website. As for the dependent variable data obtained fro each official site of the local goverment. Data analysis technique used in this study are of two models, namely logistic regression analysis and multiple regression analysis. Result of the test show that Regional Original Revenue has no significant effect on the availability of regional financial via website, Regional Original Revenue has a significant effect on the accessibility of regional financial information via website. General Allocation Funds, Special Allocation Funds and Debt Financial Ratio also do not have a significant effect to availability and accessibility of regional financial information via website.
Highlights
The objective of this study determine the effect of Regional Orginal Revenue
Independent variable data were obtained from the BPK Audit Reports
data obtained from the local goverment website
Summary
Model II Analisis Regresi Berganda Uji Asumsi Klasik a. Uji Normalitas Uji normalitas bertujuan untuk menguji apakah dalam model regresi variabel memiliki distribusi normal. Hasil uji normalitas menyatakan nilai Kolmogrov-Smirnov untuk variabel aksesibilitas sebesar 4,191 dengan signifikansi ,000 dapat dinyatakan data yang digunakan dalam penelitian ini telah berdistribusi normal. B. Uji Multikolinearitas Uji multikolinearitas bertujuan untuk menguji apakah dalam model regresi ditemukan adanya korelasi antar variabel bebas. Model regresi yang baik adalah tidak terjadi korelasi antar variabel bebas. Diperoleh nilai VIF untuk masing-masing variabel bebas kurang dari 10 dan tolerance value berada diatas 0,10. Hal ini menunjukkan tidak adanya korelasi antara sesama variabel bebas dalam model regresi dan disimpulkan tidak terdapat masalah multikolinearitas antara sesama variabeb bebas. C. Uji Heteroskedastisitas Uji heteroskedastisitas dilakukan untuk menguji apakah dalam model regresi terjadi ketidaksamaan variance dari residual satu pengamatan ke pengamatan lain. Uji F (Uji Signifikansi Serentak) Uji F digunakan untuk membuktikan apakah variabel bebas secara bersama-sama mempengaruhi variabel terikat
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