PENGARUH KEKAYAAN DAERAH, LEVERAGE DAN TINGKAT KETERGANTUNGAN DAERAH TERHADAP PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH MELALUI INTERNET (Studi Empiris pada Kabupaten, Kota dan Provinsi di Pulau Jawa Tahun 2013)

RECELIA, GEBBY (2015) PENGARUH KEKAYAAN DAERAH, LEVERAGE DAN TINGKAT KETERGANTUNGAN DAERAH TERHADAP PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH MELALUI INTERNET (Studi Empiris pada Kabupaten, Kota dan Provinsi di Pulau Jawa Tahun 2013). S1 thesis, Universitas Negeri Jakarta.

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Abstract

Gebby Recelia, 2014: The Influence of Regional Wealth, Leverage and Regional Dependency Level on Internet Local Government Financial Statements Disclosure (Empirical Study on the Districts, Cities and Provinces on Java Island in 2013). Faculty of Economics, State University of Jakarta. This study aimed to get empirical evidence about the influence of Regional Wealth, Leverage and Regional Dependency Level on Internet Local Government Financial Statements Disclosure. Factors examined in this study include: Regional Wealth, Leverage and Regional Dependency Level as independent variables and the Local Government Financial Statements as the dependent variable. Population study are districts, cities and provinces on Java Island in 2013. Total areas under investigation is as much as 112 areas taken using purposive sampling method. The analytical methods used are descriptive analysis, analysis of classic assumption test and multiple linear regression analysis. Hypothesis testing using partial test (T-Test), simultaneous test (F-Test) and the coefficient of determination (R2). This analysis using SPSS version 21. Results of the partial test showed that regional wealth and leverage has no effect on the internet local government financial statements disclosure. While the regional dependency level have a negative significant effect on the internet local government financial statements disclosure. Meanwhile, simultaneous test shows that the region wealth, leverage and regional dependency level collectively - together have a positive effect and exhibited significantly on the internet local government financial statements disclosure. Keywords: regional wealth, leverage, regional dependency rate, the disclosure of financial statements of local governments through the internet

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