Determinan Aksesibilitas Internet Financial Reporting melalui E-Government Pemerintah Daerah di Indonesia

Verawaty, Verawaty Determinan Aksesibilitas Internet Financial Reporting melalui E-Government Pemerintah Daerah di Indonesia. In: Seminar Nasional “Simposium Nasional Akuntansi (SNA XVIII)”, 16-19 September 2015, USU, Medan Sumut.

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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 literatures 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 and the determinant variables named as size, income per capita, and debt level, which are assumed to have the positive associations. 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 of the 66 local governments. The associations between the accessibility index value and the determinant variables indicate no significance in the statistical test. There are no statutory requirements concerning the use of the internet in the communication of performance results and consequently, the choice of the type of information and documents to be inserted in the websites is voluntary. According to the interviews with local government practitioners, the arguments are the characteristics of the population, documenting culture, and political pressures into the consideration to improve the accessibility of financial statements in the e-government. Besides, the juridical aspect, especially Act No.14/2008 on The Disclosure of Public Information has not set on the ways or procedures to disseminate public information. Thus dissemination of financial statements on Internet Financial Reporting in e-government is still not fully utilized. Keywords: internet financial reporting, accessibility index value, income per capita, debt level

Item Type: Conference or Workshop Item (Paper)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Depositing User: Mrs Verawaty Mahyudin
Date Deposited: 07 Sep 2017 03:47
Last Modified: 07 Sep 2017 03:47

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