The Influence of Regional Wealth, Regional Expenditure, and Debt Financing Ratio on Internet Financial Reporting in Indonesia
DOI:
https://doi.org/10.54518/ebh.5.5.2026.1567Keywords:
Debt Financing Ratio, Internet Financial Reporting, Regional Expenditure, Regional WealthAbstract
Internet Financial Reporting (IFR) is an important mechanism for enhancing transparency and accountability in regional financial management by providing public access to government financial information. This study aims to examine the partial and simultaneous effects of regional wealth, regional expenditure, and debt financing ratio on internet financial reporting in Indonesia. This study employs a quantitative approach using secondary data from Provincial Government Financial Reports for the 2022–2024 fiscal years, obtained from the Audit Board of the Republic of Indonesia and provincial government websites. The data were analyzed using multiple linear regression. The results indicate that regional wealth and debt financing ratio do not significantly influence IFR, while regional expenditure has a significant influence on IFR. Simultaneously, regional wealth, regional expenditure, and debt financing ratio significantly influence IFR. These findings suggest that regional expenditure plays a more important role in encouraging financial information disclosure through digital platforms, while regional wealth and debt financing ratio alone are insufficient to determine the extent of IFR. Therefore, strengthening expenditure management and digital disclosure practices is important to improve transparency and public accountability in regional financial management.
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