ATIKAH, Nur (2023) Analysis The Effect Of Local Government Size, Quality Of Financial Statements, And Audit Opinion On The Disclosure Of Internet Financial Reporting. Skripsi thesis, Universitas Jenderal Soedirman.

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Abstract

This research is a study on district/city local governments in West Java and Banten Provinces. This research takes the title: “Analysis The Effect of Local Government Size, Quality of Financial Statements, and Audit Opinion on The Disclosure of Internet Financial Reporting”. The purpose of this study was to determine the effect of local government size, quality of financial statements, and audit opinions on Internet Financial Reporting. The population in this study were all regencies/cities in West Java and Banten provinces. The amount of data taken in this study is from 2018-2021 as many as 140 data. Based on the results of research and data analysis using SPSS, it shows that: (1) Size of Local Governments does not affect the Disclosure of Internet Financial Reporting in regencies or cities in the provinces of West Java and Banten in 2018-2021, (2) Quality of Financial Statements affect the Disclosure of Internet Financial Reporting in regencies or cities in West Java and Banten provinces in 2018-2021, (3) Audit Opinion does not affect the Disclosure of Internet Financial Reporting in regencies or cities in West Java and Banten provinces in 2018-2021. The implication of the conclusions above is that this study is useful to evaluate the performance of local governments in publishing local government financial statements. Therefore, it is expected that local governments to be more consistent in improving the disclosure of Internet Financial Reporting on local government websites, so that it can show good performance and prove that the principle of transparency and accountability has been carried out. This study is useful to evaluate local governments that do not publish their financial statements in full in accordance with Government Regulation Number 13 of 2019. Therefore, it is expected that local governments complete the financial statements on each of their official websites in detail so as to better ensure the correctness and transparency of the data presented. This study is useful to evaluate local governments that do not publish the financial statements of local governments. Therefore, it is expected that the central government provides sanctions or fines against local governments that do not disclose Internet Financial Reporting, so that local governments can be more consistent in disclosing Internet Financial Reporting.

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