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

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