Analisis Pengaruh Pendapatan Asli Daerah, Leverage, Dana Alokasi Umum, dan Kemandirian Keuangan terhadap Pelaporan Keuangan melalui Internet oleh Pemerintahan Daerah Kabupaten/Kota di Sumatera Utara

Abstract

This study aims to to analyze the influence of Local Own-Source Revenue (PAD), Leverage, General Allocation Fund (DAU), and Financial Independence on internet-based financial reporting (Internet Financial Reporting) by district/city governments in North Sumatra Province. Internet financial reporting serves as a vital tool to enhance transparency and accountability in local financial governance. This research adopts a quantitative approach using logistic regression analysis and secondary data collected from regional financial statements and official websites of each regency/municipality for the fiscal years 2021–2023. Data analysis was conducted using SPSS version 27. The results showed that financial independence has a positive effect of internet financial reporting. Leverage has a negative effect of internet financial reporting. However, local revenue and general allocation funds have no effect on internet financial reporting.