Verawaty, Verawaty (2022) THE COMPARISON ANALYSIS OF INTERNET FINANCIAL REPORTING OF LOCAL GOVERNMENT INI NDONESIA BY USINGA DISCLOSURE INDEX. THE COMPARISON ANALYSIS OF INTERNET FINANCIAL REPORTING OF LOCAL GOVERNMENT INI NDONESIA BY USINGA DISCLOSURE INDEX.
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Abstract
The purpose of the study is aimed to compare the quality off in uncial reporting disclosures or IFR (Internet Financial Reporting) of provincial and municipal (city) govern ments in Indonesia by using a disclosure index developed by Chengetal. (2000). The discussion of the study analyzes the optimization of the accounting reporting based on four components; content, timeliness, technology, and user support between the two groups of samples. The provincial government is more highlighted by the public so it is hypothesized that it will disclose information in its e�government with better format and quality than the city government. Based on the testing results with the Mann Whitney Test, all the components are not significant. That is, the results of this study indicate that there is no difference between the quality of financial reporting disclosures or IFR (Internet Financial Reporting) between provincial and city governments in Indonesia by using a disclosure index.
| Item Type: | Article |
|---|---|
| Subjects: | U Military Science > U Military Science (General) |
| Divisions: | Faculty of Engineering, Science and Mathematics > School of Mathematics |
| 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/13740 |
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