Fika Fikrotul Hanifah , - and Kiswanto, FE Akuntansi (2017) The Effect of Political Competition, HDI, and Leverage on The Availability and Accessibility of Local Financial Information on The Website. Accounting Analysis Journal, 6 (2). pp. 242-252. ISSN 2252-6765

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Abstract

This study aims to determine the effect of political competition, human development index, and leverage to the availability and accessibility of regional financial information on local government website. The population of this study is 542 of local government with purposive sampling and documentation method. The research sample is as many as 51 local government. Research data analysis uses descriptive analysis statistical and multiple regression analysis with SPSS version 21. The result of this research showed that human development index and leverage gives effect to regional financial information availability on the first research model. Beside it, the political competition has not give effect on regional financial information availability. The second research model result is human development index and leverage gives effect to regional financial information accessibility. Then, the political competition has not give effect on accessibility of regional financial information. Based on the research result can be conclude that influence factors of availability and accessibility of regional financial information on local government website are human development index and leverage.

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