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 (JEA), 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

Item Type: Article
Uncontrolled Keywords: Government Measures, Per Capita Income, Leverage and accessibility Internet Financial Report
Subjects: H Social Sciences > HF Commerce
H Social Sciences > HG Finance
H Social Sciences > HJ Public Finance
H Social Sciences > HM Sociology
J Political Science > JS Local government Municipal government
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi-S1
Depositing User: Perpustakaan dan Penerbitan UNP
Date Deposited: 16 Mar 2026 01:17
Last Modified: 16 Mar 2026 01:18
URI: https://repository.unp.ac.id/id/eprint/39780

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