Work

Pengaruh Pendapatan Perkapita, Belanja Daerah dan Opini Audit terhadap Aksesibilitas Internet Financial Reporting pada Pemerintah Kabupaten/Kota di Sumatera Selatan

Year: 2024

Type: article

Abstract: This research aims to determine the influence of per capita income, regional expenditure, and audit opinions on internet financial reporting (IFR) accessibility in Regency and City Governments in South Sumatra, which consists of 17 governments. This research uses a saturated sampling method with a quantitative approach. The research results show that per capita income, regional expenditure, and audit opinion can simultaneously influence IFR accessibility in Regency and City Governments in South Sumatra. Partially, only audit opinions do not affect IFR accessibility.

Source: EKONOMIS Journal of Economics and Business

DOI: 10.33087/ekonomis.v8i2.2085

Authors: Anastasia Yaniarwana Sarumaha, Wiwik Andriani, Rasyidah Mustika, Zahara Zahara

Institution: Politeknik Negeri Padang

Language: English

Topic: Economic Growth and Fiscal Policies

Subfield: Economics and Econometrics

Field: Economics, Econometrics and Finance

Domain: Social Sciences

SDGs: Peace, justice, and strong institutions, Reduced inequalities

Open Access status: diamond

OpenAlex ID: W4402838505

FWCI:

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Related to: 10