Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/326459 
Year of Publication: 
2024
Citation: 
[Journal:] Cogent Business & Management [ISSN:] 2331-1975 [Volume:] 11 [Issue:] 1 [Article No.:] 2382921 [Year:] 2024 [Pages:] 1-14
Publisher: 
Taylor & Francis, Abingdon
Abstract: 
The purpose of this study is to test whether local government wealth has a significant effect on Internet Financial Reporting (IFR) disclosure. In addition, this study also tests whether the geographical location of local government is able to moderate the relationship between local government wealth and disclosure of Internet Financial Reporting (IFR). The population in this study includes all local governments in Indonesia. The sample for this research is the regional government which was selected by using a census sampling method. Based on the regression test results, it was concluded that local government wealth did not significantly affect Internet Financial Reporting (IFR) disclosure. However, this research is able to prove that the geographical location of local government is able to moderate the relationship between local government wealth and Internet Financial Reporting (IFR) disclosure.
Subjects: 
government
geographical location
internet financial reporting
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by Logo
Document Type: 
Article

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