UNIVERSITAS BINA DARMA, UNIVERSITAS BINA DARMA (2022) THE DISCLOSURE OF INTERNET FINANCIAL REPORTING OF LOCAL GOVERNMENT IN INDONESIA: A FURTHER REVIEW OF GOVERNMENT USAGE OF INFORMATION TECHNOLOGY TO PROVIDE PUBLIC INFORMATION. THE DISCLOSURE OF INTERNET FINANCIAL REPORTING OF LOCAL GOVERNMENT IN INDONESIA: A FURTHER REVIEW OF GOVERNMENT USAGE OF INFORMATION TECHNOLOGY TO PROVIDE PUBLIC INFORMATION.
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Abstract
Dissemination of financial information is closely related to the readiness of the government agencies to provide it to be easily accessible to the public. This study is aimed to analyze the government usage of information technology to provide public information. The study discusses the availability and accessibility of financial statements by using the disclosure index based on four components; content, timeliness, technology, and user support. The results indicate that the quality of financial reporting disclosure of the local government in the provincial level is still not fully optimized. This research emphasizes the importance of increasing accountability and widening the scope of measurement and reporting systems, as well as the use of information and communication technologies to provide public need of government financial performances.
| Item Type: | Article |
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| Subjects: | T Technology > T Technology (General) |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Mr Edi Surya Negara |
| Date Deposited: | 17 Jun 2022 02:49 |
| Last Modified: | 17 Jun 2022 02:49 |
| URI: | http://eprints.binadarma.ac.id/id/eprint/12067 |
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