FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN LAPORAN KEUANGAN MELALUI INTERNET OLEH PEMERINTAH KABUPATEN/ KOTA DI PULAU JAWA

RIZKY ANNISA. Factors Influencing the Internet Financial Report Disclosure by District/ City Government in the Java Island. Faculty of Economics, State University of Jakarta, 2020. This study aims to examine the influence of local government size, legislature size, and education level of community on internet financial report disclosure. The population in this research is the District/ City Government in Java Island. This research use a purposive sampling technique and acquired of 201 observations from 67 district / city governments in the Java Island during 2016-2018. After the outliers test, the final number of observations for this research was 174. This research use secondary data obtained from various sources, including the official websites of each local government, the BPS website, and the BPK RI website. The research test used Multiple Regression Analysis using the SPSS version 24. The results of this study indicate that (1) the local government size has a positive effect on the internet financial report disclosure by the district/ city governments in Java Island during 2016-2018; (2) Legislature size has no effect on the internet financial report disclosure by the district/ city governments in Java Island during 2016-2018; and (3) The education level of community has a negative effect on the internet financial report disclosure by the district/ city governments in Java Island during 2016-2018. Keywords: Local Government Size, Legislature Size, Education Level of Community, Internet Financial Report Disclosur