The Influence of Local Government Size, Local Revenue, Regional Expenditure, and the Degree of Financial Independence on Internet Financial Reporting (A Study on Regency/City Governments in Jambi Province for the Period 2018-2022)

Abstract

Internet financial reporting is a method used by the government to convey financial information online through official government websites. This is done to make financial information easily accessible and understandable for the public, as well as to strengthen trust and accountability in the management of government finances.

The data used in this research is secondary data. The research population consists of regencies/cities in the Jambi Province during the period 2018-2022. The sampling technique employs a saturated sampling method, with a total of 11 regencies/cities or 55 samples. The analysis technique utilized in this research is multiple linear regression, and hypothesis testing is conducted using the Statistical Package for Social Science (SPSS).

The results of this research indicate that the size of the regional government does not affect internet financial reporting. However, local own-source revenue has a positive and significant effect on internet financial reporting, and regional spending also has a positive and significant impact on internet financial reporting. Meanwhile, the level of financial self-reliance of the regional government does not affect internet financial reporting.