PENGARUH TINGKAT KETERGANTUNGAN, UKURAN PEMERINTAH DAERAH, KOMPLEKSITAS PEMERINTAH DAN KEKAYAAN DAERAH TERHADAP PENGUNGKAPAN INFORMASI WEBSITE PEMERINTAH DAERAH (Penelitian Pada Pemerintah Kabupaten/ Kota di Provinsi Banten)

DHARMAWAN, RIZKY (2015) PENGARUH TINGKAT KETERGANTUNGAN, UKURAN PEMERINTAH DAERAH, KOMPLEKSITAS PEMERINTAH DAN KEKAYAAN DAERAH TERHADAP PENGUNGKAPAN INFORMASI WEBSITE PEMERINTAH DAERAH (Penelitian Pada Pemerintah Kabupaten/ Kota di Provinsi Banten). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Official URL: https://feb.untirta.ac.id/

Abstract

This study aims to examine the influence of local government characteristics towards the accountability disclosure of the local government in the province of Banten 2009-2011. The characteristics of the local government are identified as Level of Dependency, Size of Local Government, Government Complexity and Local Wealth. The Website Information Disclosure measured by using a scoring index refers to the Standar Akuntansi Pemerintahan (SAP) in Indonesia. Total sample of eight local government district/city in Banten province, The local governments selected by using purposive sampling method. This study uses secondary data from the Badan Pemeriksa Keuangan (BPK) in the form of annual financial statements 2009-2011. This study hypothesis testing uses SPSS (Statistical Package for Social Science) version 16.0. The study proves that the level of dependence, Local Government Size, Complexity and Local Government’s Wealth does not have a significant influence of the website information disclosure. Keywords: Dependency level, Local Government Size, Government Complexity, Local Wealth, Disclosure.

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Thesis (S1)

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