Verawaty, Verawaty (2022) ANALISIS KOMPARASI INDEKS INTERNET FINANCIAL REPORTING PEMERINTAH DAERAH DI INDONESIA. ANALISIS KOMPARASI INDEKS INTERNET FINANCIAL REPORTING PEMERINTAH DAERAH DI INDONESIA.
|
Text
Penelitian Vera-Citra 2013.pdf Download (4MB) | Preview |
Abstract
The purpose of the study is aimed to compare the quality of financial reporting disclosures or IFR (Internet Financial Reporting) of provincial and municipal (city) governments in Indonesia by using a disclosure index developed by Cheng et al. (2000). The discussion of the study analyzes the optimization of the accounting reporting based on four components; content, timeliness, technology, and user support between the two groups of samples. The provincial government is more highlighted by the public so it is hypothesized that it will disclose information in its e-government with the better format and quality than the city government. Based on the results of testing with the Mann Whitney Test, all the components are not significant. That is, the results of this study indicate that there is no difference between the quality of financial reporting disclosures or IFR (Internet Financial Reporting) between provincial and city governments in Indonesia by using a disclosure index
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Law |
| Depositing User: | Mr Edi Surya Negara |
| Date Deposited: | 28 Jun 2022 01:09 |
| Last Modified: | 28 Jun 2022 01:09 |
| URI: | http://eprints.binadarma.ac.id/id/eprint/16354 |
Actions (login required)
 |
View Item |
