Pengaruh Ukuran Pemerintah Daerah, Rasio Kemandirian, dan Jumlah Penduduk terhadap Transparansi Informasi Keuangan Pemerintah Daerah di Pulau Sumatera Periode 2018 - 2020

Abstract

This study aims to determine and analyze the effect of local government size, independence ratio, and population on the transparency of local government financial information on Sumatra Island for the 2018-2020 period. The sampling technique used was purposive sampling, and obtained 17 samples of local government websites, and data processing using SPSS 20 software. The results of this study are that the size of local government and population partially have no effect on the transparency of local government financial information on Sumatra Island for the 2018-2020 period, while the independence ratio has a significant positive effect on the transparency of local government financial information on Sumatra Island for the 2018-2020 period. Other results, namely the size of local government, the independence ratio, and the population simultaneously have a significant positive effect on the transparency of local government financial information on Sumatra Island for the 2018-2020 period.