Internet Financial Reporting: In the case of district and city governments in Central Java Province, Indonesia

Abstract

This paper aims to find the influence of the regional wealth, local government size, leverage, and opinion audit from the Audit Board of the Republic of Indonesia on the government's internet financial reporting in district and city governments of Central Java Province, Indonesia in the period 2017-2020. Based on the results of research on regional wealth, the size of the regional government, leverage, and BPK audit opinion simultaneously affect Internet Financial Reporting (IFR). partially, the size of the local government and the BPK audit opinion has a significant effect, but regional wealth and leverage have no effect on internet financial reporting (IFR) on internet financial reporting (IFR). The sample selection technique in this study was using purposive sampling and the data is presented by panel data analysis and processed using the EViews 12 application.