TRANSAPARANSI ANGGARAN PADA WEBSITE RESMI PEMERINTAH PROVINSI DI INDONESIA
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Abstract
There is a gap in the practice of budget tranparency through website and the
majority of local governments have not optimized the use of Internet technology.
The purpose of this paper is to examine the extent to which level of higher
education, internet access in households, local revenue, local expenditure and
intergovernmental revenue influence budget transparency on the official website of
local government. The data of this research comprise 102 budget document during
the period 2017–2019 collected from 34 local governments across Indonesia by
employing the census method. The data then are analyzed using logistic regression.
The results of this study show that level of higher education and internet access in
households has a positive significant influence to budget transparency on local
government websites in Indonesia, while the local revenue has a negative no
significant influence to budget transparency. Local expenditure and
intergovernmental revenue has a positive no significant influences to budget
transparency on local government websites in Indonesia.
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