以互联网财务报告为中介变量的地方政府规模、杠杆和审计意见对区域财务报告透明度的影响

IF 2.5 4区管理学 Q2 BUSINESS, FINANCE

Abacus-A Journal of Accounting Finance and Business Studies Pub Date : 2022-10-31 DOI:10.47153/afs24.5142022

Riska Puji Astuti, Imanda Firmantyas Putri Pertiwi

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引用次数: 0

摘要

本研究的目的是利用互联网财务报告作为中介变量，确定地方政府规模、杠杆和审计意见对区域财务报告透明度的影响。本研究采用定量方法，以2018-2020年印度尼西亚35个地区/城市为样本。本研究的数据为二手数据，来源于印度尼西亚的区/市政府官方网站。路径分析测试数据与SPSS版本26的帮助。研究结果表明，地方政府规模和审计意见对区域财政透明度没有影响。杠杆影响区域金融透明度。地方政府规模、杠杆和审计意见对互联网财务报告没有影响。互联网财务报告不能中介区域财务透明度的所有自变量。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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The Influence of Local Government Size, Leverage, and Audit Opinion on Transparency of Regional Financial Reports with Internet Financial Reporting as an Intervening Variable

The purpose of this study was to determine the effect of local government size, leverage, and audit opinion on the transparency of regional financial reports using internet financial reporting as an intervening variable. This study uses a quantitative method with a sample of 35 districts/cities in Indonesia in 2018-2020. The data in this study are secondary data obtained from the official website of the district/city government in Indonesia. Analysis of Path Analysis test data with the help of SPSS version 26. The results of this study conclude that local government size and audit opinion have no effect on regional financial transparency. Leverage affects regional financial transparency. Local government size, leverage, and audit opinion have no effect on internet financial reporting. Internet financial reporting is not able to mediate all independent variables on regional financial transparency.

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来源期刊

Abacus-A Journal of Accounting Finance and Business Studies BUSINESS, FINANCE-

CiteScore

3.30

自引率

4.80%

发文量

期刊介绍： Since 1965 Abacus has consistently provided a vehicle for the expression of independent and critical thought on matters of current academic and professional interest in accounting, finance and business. The journal reports current research; critically evaluates current developments in theory and practice; analyses the effects of the regulatory framework of accounting, finance and business; and explores alternatives to, and explanations of, past and current practices.