UNIVERSITAS BINA DARMA, UNIVERSITAS BINA DARMA (2022) The Comparative Analysis of Accessibility Index Value of Government Internet Financial Reporting In Indonesia. The Comparative Analysis of Accessibility Index Value of Government Internet Financial Reporting In Indonesia.
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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. This study is aimed to compare the quality of financial reporting disclosures based on the accessibility of IFR on government website (e-government) by using Accessibility Index Value between two groups of samples. The study looks at Indonesia local government’s use of the internet both in provincial and municipal government. The provincial government must be more highlighted by the public so it is hypothesized it will disclose information in its e-government with better format and quality than the municipal government measured by the index which shows the ability of some citizens to access the data provided in e-government. Based on the testing results with Mann Whitney Test, the results are not significant. The majority has not emphasized the importance of increasing accountability and widening the scope of measurement and reporting systems
| Item Type: | Article |
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| 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: | 25 Jun 2022 03:40 |
| Last Modified: | 25 Jun 2022 03:40 |
| URI: | http://eprints.binadarma.ac.id/id/eprint/15854 |
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