Pengaruh Ukuran Pemda, Leverage dan Kinerja Keuangan terhadap IFR pada Pemda dengan Dimoderasi Opini Audit

  • Shanti Rahayu Hayathun Nufus Fakultas Ekonomi dan Bisnis Universitas Mataram
  • Titiek Herwanti Fakultas Ekonomi dan Bisnis Universitas Mataram
  • Budi Santoso Fakultas Ekonomi dan Bisnis Universitas Mataram
DOI: https://doi.org/10.24843/EJA.2019.v29.i03.p08

Abstract

This study aims to provide empirically the effect of size, leverage, and financial performance on Internet Financtal Reporting (IFR) and the influence of audit opinion in relations between size, leverage and financial performance on IFR in local governments in Indonesia.  Population in this research is all District and City in Indonesia. Samples were taken by purposive sampling, 203 local governments was obtained. The results show that size and financial performance has a positive and significant effect on IFR, leverage has a positive but not significant effect on IFR. Audit opinion has a positive but not significant effect to the relationship between size with the IFR, audit opinion has a negative but not significant effect on the relationship between leverage and financial performance with the IFR.


Keywords : Internet Financtal Reporting, Government Size, Leverage, Financial Performance, Audit Opinion.

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Published
2019-12-25
How to Cite
NUFUS, Shanti Rahayu Hayathun; HERWANTI, Titiek; SANTOSO, Budi. Pengaruh Ukuran Pemda, Leverage dan Kinerja Keuangan terhadap IFR pada Pemda dengan Dimoderasi Opini Audit. E-Jurnal Akuntansi, [S.l.], v. 29, n. 3, p. 1012 - 1025, dec. 2019. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/52700>. Date accessed: 28 apr. 2024. doi: https://doi.org/10.24843/EJA.2019.v29.i03.p08.
Citation Formats
Issue
Vol 29 No 3 (2019)
Section
Artikel

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