The effect of local government wealth on internet financial reporting (IFR) compliance with local geographic as a moderation variable: a new institutional theory approach

Edy Suprianto and Ahmad Salim

Cogent Business & Management, 2024, vol. 11, issue 1, 2382921

Abstract: The purpose of this study is to test whether local government wealth has a significant effect on Internet Financial Reporting (IFR) disclosure. In addition, this study also tests whether the geographical location of local government is able to moderate the relationship between local government wealth and disclosure of Internet Financial Reporting (IFR). The population in this study includes all local governments in Indonesia. The sample for this research is the regional government which was selected by using a census sampling method. Based on the regression test results, it was concluded that local government wealth did not significantly affect Internet Financial Reporting (IFR) disclosure. However, this research is able to prove that the geographical location of local government is able to moderate the relationship between local government wealth and Internet Financial Reporting (IFR) disclosure.

Date: 2024
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DOI: 10.1080/23311975.2024.2382921

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