PENGARUH KOMPETISI POLITIK, KEKAYAAN PEMERINTAH DAERAH, LEVERAGE, DAN OPINI AUDIT TERHADAP AKSESIBILITAS INTERNET FINANCIAL LOCAL GOVERNMENT REPORTING DI INDONESIA

MUHAMMAD ARIQ FAUZAN HAKIM. The Influence of Political Competition, Local Government Wealth, Leverage, and Audit Opinion on Accessibility of Internet Financial Local Government Reporting in Indonesia. Faculty of Economics Universitas Negeri Jakarta. 2018 This research aims to test the influence of political competition, local government wealth, leverage, and audit opinion on accessibility of internet financial local government reporting. The population of this research is local government in Indonesia. The sample is collected which is 234 local government in Indonesia by using purposive sampling. Data is processed with the Statistical Package Program for the Social Science 22 (SPSS 22) with descriptive statistic analysis and linear regression. The results of research stated that the political competition will not effect the accessibility of internet financial local government reporting. While, local government wealth, leverage, and audit opinion effect on accessibility of internet financial local government reporting. Keywords: Local Government, Accessibility of Internet Financial Local Government Reporting, Political Competition, Local Government Wealth, Leverage, Audit Opinio