Pengaruh Kualitas Laporan Keuangan, Lama Jabatan Kepala Daerah dan Ukuran Pemerintah Daerah terhadap Transparansi Pemerintah Daerah melalui Website

The Influence of Financial Report Quality, Length of Term of Regional Head and Size of Regional Government on Transparency of Regional Government through Website

Penelitian ini dilakukan untuk mengetahui apakah terdapat pengaruh dari kualitas laporan keuangan, lama jabatan kepala daerah dan ukuran pemerintah daerah terhadap transparansi pemerintah daerah melalui website. Teknik pengambilan sampel menggunakan purposive sampling yang terdiri dari seluruh pemerintah daerah di Indonesia tahun 2023 dengan jumlah sampel 517 pemerintah daerah. Berdasarkan uji statistik yang telah dilakukan, hasil penelitian ini menunjukkan kualitas laporan keuangan dan ukuran pemerintah daerah berpengaruh terhadap transparansi pemerintah daerah melalui website. Sedangkan lama jabatan kepala daerah tidak berpengaruh terhadap transpransi pemerintah dearah melalui website.

Kata kunci: kualitas laporan keuangan; lama jabatan; ukuran pemerintah; transparansi; website

This study was conducted to determine whether there is an influence of the quality of financial reports, the length of office of the regional head and the size of the regional government on the transparency of the regional government through the website. The sampling technique used purposive sampling consisting of all regional governments in Indonesia in 2023 with a sample size of 517 regional governments. Based on the statistical tests that have been carried out, the results of this study indicate that the quality of financial reports and the size of the regional government have an effect on the transparency of the regional government through the website. Meanwhile, the length of office of the regional head does not affect the transparency of the regional government through the website.

Keywords: quality of financial reports; length of office; size of government; transparency; website