%N 1 %V 2 %J Jurnal Eksplorasi Akuntansi (JEA) %P 2020-2034 %T 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) %I Jurnal Eksplorasi Akuntansi (JEA) %A Anugerah Akbar Anthony Putra %A Efrizal Syofyan %X 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 %L repounp39780 %K Government Measures, Per Capita Income, Leverage and accessibility Internet Financial Report %D 2020