Abstract
Internet budgeting report is considered still have shortcomings because it is not in accordance with the Instruction of the Minister of Domestic. Even though this information is the responsibility of regional governments for transparency in regional management and avoiding budget leakage. This study aims to determine the effect of local government size, local government wealth, and population on internet budgeting reporting, There is difference in this study which are sample taken from district / city governments on the island of Sumatra. The district / city governments should has an official website for public access. The sampling technique was purposive sampling. A total of 154 districts / cities were used as sampled in this study and processed by using multiple linear regression techniques. The study results indicate that the local government size has a positive and significant effect on internet budgeting reporting. While local government wealth and population does not have a significant effect on internet budgeting reporting. Future studies are suggested to examine other variables that can affect internet budgeting reporting so that they can predict more accurately and expand the research sample
Highlights
Internet budgeting report is considered still have shortcomings because it is not in accordance with the Instruction of the Minister of Domestic
This study aims to determine the effect of local government size, local government wealth, and population on internet budgeting reporting, There is difference in this study which are sample taken from district / city governments on the island of Sumatra
The study results indicate that the local government size has a positive and significant effect on internet budgeting reporting
Summary
METODE PENELITIAN Tipe Penelitian Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian kuantitatif asosiatif, yaitu penelitian yang bersifat menanyakan hubungan antara dua variabel atau lebih (Sugiyono, 2013:57). Populasi dan Sampel Pada penelitian ini, yang menjadi populasi adalah seluruh pemerintah daerah Kabupaten/Kota di Pulau Sumatera. Pada penelitian ini teknik pengambilan sampel yang digunakan adalah purposive sampling. Pertimbangan atau kriteria yang digunakan dalam pengambilan sampel pada penelitian ini adalah sebagai berikut ini. B. Pemerintah daerah Kabupaten/Kota di Pulau Sumatera yang menerbitkan LKPD yang telah diaudit oleh BPK RI serta menyajikan data dan informasi yang dibututuhkan untuk pengukuran variabel penelitian. Total sampel yang digunakan pada penelitian ini sebanyak 154 pemerintah daerah Kabupaten/Kota di Pulau Sumatera. Jenis dan teknik pengumpulan data Jenis data yang dipakai dalam penelitian ini adalah data sekunder yaitu data total aset dan total PAD pada Laporan Keuangan Pemerintah Daerah, data jumlah penduduk. Uji Normalitas Metode yang digunakan dalam penelitian ini untuk pengujian normalitas adalah dengan melihat normal probability Plot.
Sign-in/Register to view highlights & summary Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
