Proceedings of the 6th International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 2021)

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The Effect of Political Competition, Financial Independence, Expenditure and Government Complexity on Internet Financial Report

Authors
Nyoman Ayu Wulan Trisna Dewi1, *, I Putu Julianto1, I Gd Nandra Hary Wiguna1
1Department of Economic and Accounting, Universitas Pendidikan Ganesha, Singaraja, Indonesia
*Corresponding author. Email: ayu.wulan@undiksha.ac.id
Corresponding Author
Nyoman Ayu Wulan Trisna Dewi
Available Online 25 November 2021.
DOI
10.2991/aebmr.k.211124.010How to use a DOI?
Keywords
Internet Financial Report; Political; Financial; Complexity
Abstract

For this purpose, Law Number 14/2008 came into effect, as well as the Minister of Home Affairs’s Instruction Number 188.52/1797/SJ/ 2012. However, up until this point, we have fallen short of our transparency goals. It is the goal of this research to analyze how political competitiveness, financial independence, expenditure, and government complexity impact the disclosure of government financial information in Indonesia. djpk.kemenkeu.go.id and the local governments’ official websites provided the secondary data for this study. Multiple linear regression analysis is used to test hypotheses. The findings of this study show that political competitiveness and financial independence have an impact on the disclosure of financial information, whereas expenditures and government complexity have no effect. Political and financial independence have an essential role in supporting the publication of government financial information as a form of transparency in government finance management, according to this study’s findings for both legislative and executive branch officials

Copyright
© 2021 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article under the CC BY-NC license.

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Volume Title
Proceedings of the 6th International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 2021)
Series
Advances in Economics, Business and Management Research
Publication Date
25 November 2021
ISBN
10.2991/aebmr.k.211124.010
ISSN
2352-5428
DOI
10.2991/aebmr.k.211124.010How to use a DOI?
Copyright
© 2021 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article under the CC BY-NC license.

Cite this article

risenwbib
TY  - CONF
AU  - Nyoman Ayu Wulan Trisna Dewi
AU  - I Putu Julianto
AU  - I Gd Nandra Hary Wiguna
PY  - 2021
DA  - 2021/11/25
TI  - The Effect of Political Competition, Financial Independence, Expenditure and Government Complexity on Internet Financial Report
BT  - Proceedings of the 6th International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 2021)
PB  - Atlantis Press
SP  - 67
EP  - 75
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.211124.010
DO  - 10.2991/aebmr.k.211124.010
ID  - Dewi2021
ER  -