Pengaruh Ukuran Pemerintah, Pendapatan Per Kapita dan Leverage Terhadap Keteraksesan Internet Financial Report oleh Pemerintah Daerah: Studi Empiris Pemerintah Daerah Kabupaten/Kota di Provinsi Sumatera Barat

Putra, Anugerah Akbar Anthony and Syofyan, Efrizal (2020) Pengaruh Ukuran Pemerintah, Pendapatan Per Kapita dan Leverage Terhadap Keteraksesan Internet Financial Report oleh Pemerintah Daerah: Studi Empiris Pemerintah Daerah Kabupaten/Kota di Provinsi Sumatera Barat. Jurnal Eksplorasi Akuntansi, 2 (1). pp. 2020-2034. ISSN 2656-3649

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Abstract

This study aims to analyze 1) How does the size of the government affect the accessibility of internet financial report by the Regency / City Regional Government in West Sumatra Province, 2) How does the income per capita affect the accessibility of internet financial report by the Regency / City Regional Government in the West Sumatra Province, 3) How does leverage affect the accessibility of internet financial report by Regency/City Governments in West Sumatra Province, 4) Does the size of the government, per capita income and leverage jointly affect the accessibility of internet financial report by Regency/City Governments in West Sumatra Province . The results of the study found variables of government size, per capita income and unaffected leverage on the accessibility of internet financial report by the Regency / City Regional Government in West Sumatra Province

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