DIMAS WIJANARKO, 041013308 (2017) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PENGUNGKAPAN INFORMASI NON KEUANGAN PADA SITUS WEB MILIK PEMERINTAH DAERAH KABUPATEN DAN KOTA DI PULAU JAWA & MADURA. Skripsi thesis, Universitas Airlangga.

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Abstract

Making websites and portals of local government is one of the government's action plan relating to joining Indonesia in the Open Government Partnership (OGP). This is an effort to support the creation of public disclosure and encourage the creation of proactive publication of information. Although the disclosure of financial information is a very important, other information about the management of the area is also important. Much of the information required is not served in local government web sites, therefore it is necessary to study on the disclosure of non-financial information on the website of local government, in particular information about public services related to obligatory functions of local government. Some factors that may affect the level of disclosure of information on government websites such as the level of education, population, financial capacity of local governments, political competition, and the degree of the dependency on the central government. The study was conducted on the 100 website districts/cities in Java. The analysis used multiple regression. The results showed that the level of education, population, financial capacity of local governments, and the dependency on the central government's have positive significant effect on the level of disclosure of non-financial information on the website districts/cities in Java, whereas political competition has no significant effect. Keywords : level of education, population, financial capacity of local governments, political competition, and the degree of the dependency on the central government, non-financial information

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