Setu Setyawan


This research aims to analyze the relationship between the fiscal capacity of district and city governments in East Java Province with uploading on the website. This research is important to find out the extent to which the Government needs to provide public information that can be accessed by the public and stakeholders, and the existence of transparency that provides a positive image for the government. This type of research is associative research. The population in this study were all-district / city local governments in East Java with a focus on 2017. Based on the criteria determined in the sample selection using purposive sampling techniques, there were 36 local governments used in the study. Research results show that the amount of wealth owned by local governments does not encourage local governments to disclose financial statements on local government websites. While local governments with high levels of leverage tend to cover their financial statements. This can be due to the higher leverage, the lower the funding obtained from creditors. The high level of leverage that is owned by local governments makes creditors will rethink in lending funds because it takes into account the ability to pay long-term obligations. In addition, the use of high debt as a source of regional financing can signal a negative performance of local governments.


Financial Statements; Fiscal Capacity; Local Governments; Regional Fiscal Ability; Website

Full Text:



Afryansyah, R. D., dan Haryanto. 2013. “Faktor-Faktor Yang Mempengaruhi Pengungkapan Informasi Akuntansi di Internet Oleh Pemerintah Daerah. Diponegoro Journal of Accounting, Vol.2, Nomor 3, hal 1.

Garcia, A. C., dan J. G. Garcia. 2010. “Determinant of online reporting of accounting information by Spanish local government authorities”. Local Government Studies, Vol. 36, No. 5, 679–695, October 2010.

Ghozali, I. 2013. Aplikasi Analisis Multivariate Dengan Program IBM SPSS 21 Update PLS Regresi. Edisi 7, Semarang: Badan Penerbit Universitas Diponegoro.

Hudoyo, Y. T., dan A. Mahmud. 2014. ”Faktor- Faktor yang Mempengaruhi Pengungkapan Laporan Keuangan di Internet oleh Pemerintah Daerah”. Accounting Analysis Journal. Universitas Negeri Semarang.

Laswad, F., R. Fisher, dan P. Oyelere. 2005. “Determinants of voluntary Internet Financial Reporting by local government authorities". Journal of Accounting and Public Policy, Vol 24, 101-121, 2005.

Muhammad, B. H. 2012. “Analisis Tingkat Pengungkapan Informasi Keuangan Dan Non Keuangan Dalam Perspektif E-Government Pada Website Pemerintah Kota/Kabupaten Di Indonesia”. Skripsi Sarjana FPEB UPI.

Setyaningrum, D., dan F. Syafitri. 2012. “Analisis Pengaruh Karakteristik Pemerintah Daerah Terhadap Tingkat Pengungkapan Laporan Keuangan”. Jurnal Akuntansi dan Keuangan Indonesia, Vol.9, No.2, hal 154-170.

Sinaga, Y. F. 2011. “Analisis Faktor-Faktor Yang Mempengaruhi Pengungkapan laporan Keuangan di Internet Secara Sukarela Oleh Pemerintah Daerah. Skripsi. FEB UNDIP. Semarang.

Styles, A. K., dan M. Tennyson. 2007. “The accessibility of financial Reporting U,S Municipalities on The Internet. Journal of Public Budgeting. Journal of Public Budgeting, Accounting and Financial Management, 19 (1), hal 56-92.

DOI: | Abstract views : 106 | PDF views : 106 |


  • There are currently no refbacks.

Copyright (c) 2020 Setu Setyawan

 Creative Commons License

Jurnal Akademi Akuntansi (JAA) is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.