THE ACCESSIBILITY DETERMINANTS OF INTERNET FINANCIAL REPORTING OF LOCAL GOVERNMENT: FURTHER EVIDENCE FROM INDONESIA

Verawaty, Verawaty THE ACCESSIBILITY DETERMINANTS OF INTERNET FINANCIAL REPORTING OF LOCAL GOVERNMENT: FURTHER EVIDENCE FROM INDONESIA. World Review of Business Research, 4 (2). pp. 176-195. ISSN 1839-1176

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Abstract

Internet technologies in the form of e-government (government website) provide local governments with an opportunity to improve their accountability, to promote a change in the overall philosophy of government activities, and to increase their responsiveness to the needs of citizens for financial information. 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 (Style and Tennyson, 2007) and the determinant variables named as size, income per capita, and debt level, which are assumed to have the positive associations. The associations between the accessibility index value and the determinant variables indicate no significance in the statistical test. 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. 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. The study implication recommends that the local government must develop better knowledge management systems, increase the interactivity of their websites, and enrich the accounting information that they present in the website. In order to support the accountability, the government has to publicize the public information in the context of fulfilling the rights of the public which is the rights to be informed in the border of legal law.

Item Type: Article
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Depositing User: Mrs Verawaty Mahyudin
Date Deposited: 13 Sep 2017 08:19
Last Modified: 13 Sep 2017 08:19
URI: http://eprints.binadarma.ac.id/id/eprint/3523

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