International Journal of Multidisciplinary: Applied Business and Education Research
Vol 3 No 4 (2022): International Journal of Multidisciplinary: Applied Business and Education Resear

Factors Affecting Disclosure of Internet Financial Reporting in The Government of The Bangka Belitung Islands

Anggraeni Yunita (Faculty of Economy, Universitas Bangka Belitung, Bangka, Indonesia)
Rulyanti Susi Wardhani (Faculty of Economy, Universitas Bangka Belitung, Bangka, Indonesia)
Hamsani Hamsani (Faculty of Economy, Universitas Bangka Belitung, Bangka, Indonesia)



Article Info

Publish Date
26 Apr 2022

Abstract

This study aims to examine the disclosure of regional financial statements in terms of political competition, government complexity and level of financial dependence. The research conducted is an empirical study. Empirical studies were conducted using secondary data obtained from observations. The research subjects are districts and cities in the province of the islands of Bangka Belitung, totaling 6 districts and 1 city. The object of research is the size, wealth, complexity, regional dependence and political competition on the disclosure of Internet Financial Reporting. The population of this study is all regencies and cities in the Province of the Bangka Belitung Islands from 2017 to 2020. The sample used in this study is a saturated sample where all members of the population are used as samples. The results show that the size of the local government does not affect the disclosure of internet financial reporting, the wealth of the local government has an effect on the disclosure of internet financial reporting, political competition has no effect on the disclosure of internet financial reporting and regional complexity has no effect on the disclosure of internet financial reporting.

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Journal Info

Abbrev

ijmaber

Publisher

Subject

Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Environmental Science Medicine & Pharmacology

Description

International Journal of Multidisciplinary: Applied Business and Education Research is a peer-reviewed in a monthly basis that publishes full-length papers. it is to enhance the dissemination of knowledge across the multidisciplinary community. We are particularly interested in papers relevant to ...