The Accessibility of Internet Financial Reporting of Local Government in Indonesia: A Missing Link in National Development Accountability

Verawaty, Verawaty (2022) The Accessibility of Internet Financial Reporting of Local Government in Indonesia: A Missing Link in National Development Accountability. The Accessibility of Internet Financial Reporting of Local Government in Indonesia: A Missing Link in National Development Accountability.

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Abstract

The financial information through internet is called IFR (Internet Financial Reporting) which is a combination between the internet multimedia capability and capacity to communicate the financial information interactively. The study is aimed to analyze the accessibility of IFR (Internet Financial Reporting) on the government website by using Accessibility Index Value. The study looks at Indonesia local government’s use of the internet both in provincial and municipal level government. The index shows the ability of some citizens to access the data provided in e-government. The value shows insignificant result. The majority has not emphasized the importance of increasing accountability and widening the scope of measurement and reporting systems, as well as the use of information and communication technologies. It becomes a missing link in national development accountability.

Item Type: Article
Subjects: U Military Science > U Military Science (General)
Divisions: Faculty of Law, Arts and Social Sciences > School of Management
Depositing User: Mr Edi Surya Negara
Date Deposited: 21 Jun 2022 05:08
Last Modified: 21 Jun 2022 05:08
URI: http://eprints.binadarma.ac.id/id/eprint/13731

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