AKSESIBILITAS INFORMASI PUBLIK PEMERINTAH PROVINSI DI INDONESIA (TELAAH PENERAPAN UNDANG-UNDANG NO. 14 TAHUN 2008 TENTANG KETERBUKAAN INFORMASI PUBLIK)1)

UNIVERSITAS BINA DARMA, UNIVERSITAS BINA DARMA (2022) AKSESIBILITAS INFORMASI PUBLIK PEMERINTAH PROVINSI DI INDONESIA (TELAAH PENERAPAN UNDANG-UNDANG NO. 14 TAHUN 2008 TENTANG KETERBUKAAN INFORMASI PUBLIK)1). AKSESIBILITAS INFORMASI PUBLIK PEMERINTAH PROVINSI DI INDONESIA (TELAAH PENERAPAN UNDANG-UNDANG NO. 14 TAHUN 2008 TENTANG KETERBUKAAN INFORMASI PUBLIK)1).

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Abstract

This research is aimed to analyze the accessibility of IFR (Internet Financial Reporting) through e-government by examining size, income per capita, and debt which are assumed to have positive associations and its implication by linking it with Law No.14 of 2008: The Disclosure of Public Information of Article 9 (information concerning the financial statements only). The results of this study indicate that the accessibility is positively related to size variable at the significance level of 10% and income per capita variable at a significance level of 5%, while the debt variable shows no significance. The anaysis also indicates that the juridical aspect, Law No. 14 of 2008 on the Disclosure of Public Information hasnot regulated the manner or procedure to disseminate public information. Thus dissemination of financial statements (IFR) through e-government is still not fully utilized.

Item Type:	Article
Subjects:	H Social Sciences > H Social Sciences (General)
Divisions:	Faculty of Law, Arts and Social Sciences > School of Social Sciences
Depositing User:	Mr Edi Surya Negara
Date Deposited:	24 Jun 2022 02:21
Last Modified:	24 Jun 2022 02:21
URI:	http://eprints.binadarma.ac.id/id/eprint/15149

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