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

Indah Merina, Citra and Verawaty, Verawaty (2011) AKSESIBILITAS INFORMASI PUBLIK PEMERINTAH PROVINSI DI INDONESIA (TELAAH PENERAPAN UNDANG-UNDANG NO. 14 TAHUN 2008 TENTANG KETERBUKAAN INFORMASI PUBLIK). In: The 13th Malaysia-Indonesia Conference on Economics, Management and Accounting (MICEMA 2012), 18-20 Oktober 2012, Palembang.

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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. Keywords: E-government, Internet Financial Reporting (IFR), Law of No.14 of 2008.

Item Type: Conference or Workshop Item (Paper)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Law, Arts and Social Sciences > School of Social Sciences
Depositing User: Mrs Citra Indah
Date Deposited: 12 Nov 2015 07:42
Last Modified: 12 Nov 2015 07:42
URI: http://eprints.binadarma.ac.id/id/eprint/2545

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