PENGARUH KEKAYAAN PEMERINTAH DAERAH, UKURAN PEMERINTAH DAERAH, KUALITAS LAPORAN KEUANGAN, DAN MATURITY E-GOVERNMENT TERHADAP TRANSPARANSI INFORMASI KEUANGAN PEMERINTAH DAERAH DI INDONESIA

Abstract

This study aims to analyze the influence of local government wealth, size of local government, quality of financial reports, and maturity of e-government on the transparency of local government financial information. The theory used is legitimacy theory and institutional theory. The approach used is quantitative by taking secondary data from 541 local government websites and local government financial reports for 2021. This research uses the IBM SPSS Statistics 26 analysis tool. From the results of the tests conducted, it is known that local government wealth, quality of financial reports, and maturity e-government has a significant positive effect on the transparency of local government financial information, while the size of the local government has no effect on the transparency of local government financial information.