Faktor-Faktor yang Mempengaruhi Kualitas Pengungkapan Laporan Keuangan dalam Website Pemerintah Daerah: Studi Empiris pada Kabupaten dan Kota di Indonesia

This study aims to determine the effect of regional expenditure, administrative age, wealth, per capita income, audit opinion, and local revenue on quality disclosure financial statements government websites. research is a causative research. The population sample are district city governments in Indonesia 2019. sampling technique used purposive sampling. type data secondary data. collection carried out by documentation method, namely collecting report reviewing each website. analysis method multiple regression with as dependent variable websites independent variables. results showed that opinion had an websites, while spending, income did not affect