Analisis Komparasi Indeks Internet Financial Reporting Pemerintah Daerah di Indonesia

Verawaty, Verawaty (2014) Analisis Komparasi Indeks Internet Financial Reporting Pemerintah Daerah di Indonesia. In: BPPK.

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The focus research is the public sector's financial disclosures through internet or called IFR (Internet Financial Reporting). This study is aimed to compare the quality of financial reporting disclosures of provincial and city/municipal governments in Indonesia by using a disclosure index developed by Cheng et al. (2000). The study population is all local governments in Indonesia, while the study sample is divided into two. The first group is all provincial government. The second group is determined by certain criteria or purposive sampling method. The specific criteria is in each province will be chosen a city/municipal government which is the broadest category of areas, most populous, and highest income per capita. It is based on Steccolini Mussari (2006) that if the sample is not a government with large city, it is considered not getting high demands on their financial disclosure statements. It is hypothesized that provincial government will disclose information in its e-government with a better format and quality than the city/municipal government. Data is collected through observation the availability of financial repots in e-government in the two groups of samples. To complete the analysis of the data collected, interview with practitioners in Indonesian local government authorities related to the IFR policy is conducted in order to provide the robustness aspect of the research results. This study uses the Mann Whitney Test to compare the content, timeliness, technology, and user support component. Based on the statitical test, all the components are not significant. That is, the result of this study indicates that there is no difference between the quality of IFR (Internet Financial Reporting) of the provincial and city/municipal governments in Indonesia. The research contribution which can be obtained from the results for the local government is a consideration in an effort to improve the implementation of e-government in the areas of accounting, which is IFR (Internet Financial Reporting) to fulfill its obligations as a provider of public information.

Item Type: Conference or Workshop Item (Paper)
Uncontrolled Keywords: e-government, Internet Financial Reporting, accessibility index value, content, timeliness, technology, user support
Subjects: A General Works > AC Collections. Series. Collected works
A General Works > AI Indexes (General)
A General Works > AS Academies and learned societies (General)
H Social Sciences > HG Finance
Divisions: Faculty of Law, Arts and Social Sciences > School of Social Sciences
Depositing User: Mrs Verawaty Mahyudin
Date Deposited: 02 Feb 2015 07:54
Last Modified: 02 Feb 2015 07:54

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