The Effects of Local Government Size, Income per Capita, Local Government Wealth and Audit Opinion on the Quality of Internet Financial Reporting Disclosure: Studies in Indonesia

Abstract

This study was conducted with the aim to determine the effects of local government size, income per capita, local government wealth and audit opinion on the quality of internet financial reporting disclosures in local governments in accordance with Minister of Home Affairs Instruction No. 188.52/1797/SJ. The population in this study was all the official websites of the provincial governments in Indonesia, which covered 34 provinces. The samples in this study were all the official websites of the provincial governments in Indonesia with the observation years of 2015-2017, so the total amount of data in this study was 102 data (34 x 3 years). The samples in this study were selected using the survey data method on the official websites of the Provincial Governments in Indonesia. The results showed that the size of the local government had a significant effect on the quality of internet financial reporting disclosures in local governments, while income per capita, local wealth and audit opinion did not affect the quality of internet financial reporting disclosures in local governments.