PENGARUH UKURAN PEMERINTAH DAERAH (LOCAL GOVERNMENT SIZE), OPINI AUDIT, DAN RASIO KEMANDIRIAN KEUANGAN DAERAH TERHADAP IMPLEMENTASI INTERNET FINANCIAL LOCAL GOVERNMENT REPORTING (IFLGR) DI INDONESIA (STUDI EMPIRIS PADA PEMERINTAH DAERAH KABUPATEN/KOTA DI INDONESIA)

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Ukuran Pemerintah Daerah, Opini Audit, dan Rasio Kemandirian Keuangan Daerah terhadap Implementasi Internet Financial Local Government Reporting (IFLGR) di Indonesia. Penelitian ini meneliti transparansi mengenai pelaporan keuangan pada website Pemerintah Daerah. Populasi dalam penelitian ini adalah seluruh Pemerintah Kabupaten/Kota di Indonesia. Sampel dipilih dengan menggunakan teknik purposive judgement sampling, sehingga diperoleh sampel sebesar 262 Pemerintah Daerah. Penelitian ini merupakan penelitian Kuantitatif dengan menggunakan data sekunder. Metode analisis yang digunakan dalam pengujian hipotesis dalam penelitian ini adalah analisis regresi logistik. Data dianalisis dengan menggunakan software SPSS versi 23. Hasil penelitian ini menunjukkan bahwa secara parsial, variabel Ukuran Pemerintah Daerah, dan Rasio Kemandirian Keuangan Daerah memiliki pengaruh positif signifikan terhadap implementasi Internet Financial Local Government Reporting (IFLGR) di Indonesia. Sedangkan, variabel Opini Audit tidak memiliki pengaruh positif signifikan terhadap implementasi Internet Financial Local Government Reporting (IFLGR) di Indonesia. Hasil penelitian secara simultan menunjukkan bahwa ukuran pemerintah daerah, opini audit, dan rasio kemandirian keuangan daerah berpengaruh signifikan terhadap Implementasi Internet Financial Local Government Reporting (IFLGR) di Indonesia.
Kata Kunci : Transparansi, Ukuran Pemerintah Daerah, Opini Audit, Rasio Kemandirian Keuangan Daerah, Implementasi Internet Financial Local Government Reporting

This study was intended to find out the effect of Local Government Size, Audit Opinion, and the Ratio of the local Financial Independence on the implementation of the Internet Financial Local Government Reporting (IFLGR) in Indonesia. This study explored the transparence of the financial reporting exposed on the website of the local governments. The population of this study included all the Regency/City Governments in Indonesia. The samples were chosen using the purposive judgement sampling technique through which 262 of Local Governments were obtained as the samples. This study utilized a quantitative research method which used the secondary data. The method analysis used to test the hypothesis in this study was a logistic regression. The data were analyzed by using SPSS software version 23. The result of the study indicated that partially, Local Government Size and the Ratio of the Local Financial Independence had a significant positive effect towards implementation of the Internet Financial Local Government Reporting (IFLGR) in Indonesia. However, the variable of the Audit Opinion had no significant positive effect on the implementation of the Internet Financial Local Government Reporting (IFLGR) in Indonesia. Simultaneously, Local Government Size, Audit Opinion, and Ratio of Local Financial Independence had a significant effect on the implementation of Internet Financial Local Government Reporting (IFLGR) in Indonesia.
keyword : Transparence, Local Government Size, Audit Opinion, Ratio of the Local Financial Independence, Implementation of the Internet Financial Local Government Reporting (IFLGR)