Verawaty, Verawaty (2022) The Accessibility Determinants of Internet Financial Reporting of Local Government: Further Evidence from Indonesia. The Accessibility Determinants of Internet Financial Reporting of Local Government: Further Evidence from Indonesia.
|
Text
Kompilasi berkas penelitian Singapur 2013.pdf Download (4MB) | Preview |
Abstract
Internet technologies in the form of e-government (government website) provide local governments with an opportunity to improve their accountability, promoting a change in the overall philosophy of government activities, and increasing their responsiveness to the needs of citizens for financial information. 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. Its accessibility concerns with the ease with which users can locate and view financial reporting data provided at the website. Referring to the literature on disclosure and accountability in the public sector, this research is aimed to examine the association between the accessibility of IFR in e�government by using Accessibility Index Value (Style and Tennyson, 2007) and the determinant variables named as size, income per capita, and debt level, which are assumed to have the positive associations. The association between the accessibility index value and the determinant variables indicate no significance. The study looks at Indonesia local government’s use of the internet and whether local government is likely to be more accountable as a result. There are no statutory requirements concerning the use of the internet in the communication of results and consequently, the choice of the type of information and documents to be inserted in the websites is voluntary. The implication recommends that the local government develop better knowledge management systems, increase the interactivity of their websites, and enrich the accounting information that they present in the website. In order to support the accountability, the government has to publicize the public information in the context of fulfilling the rights of the public which is the rights to be informed in the border of legal law.
| 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/13743 |
Actions (login required)
 |
View Item |
