The Accessibility of Internet Financial Reporting of Local Government in Indonesia: A Missing Link in National Development Accountability

Verawaty, Verawaty (2014) The Accessibility of Internet Financial Reporting of Local Government in Indonesia: A Missing Link in National Development Accountability. In: The Fifth International Conference on Local Government” (Co-hosts: International Association For Local Governments (IAFLG) and Sriwijaya University, Indonesia), 17-19 September 2014, Palembang.

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Abstract

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. The study is aimed to analyze the accessibility of IFR (Internet Financial Reporting) on the government website by using Accessibility Index Value. The study looks at Indonesia local government’s use of the internet both in provincial and municipal level government. The index shows the ability of some citizens to access the data provided in e-government. The value shows insignificant result. The majority has not emphasized the importance of increasing accountability and widening the scope of measurement and reporting systems, as well as the use of information and communication technologies. It becomes a missing link in national development accountability.

Item Type: Conference or Workshop Item (Paper)
Additional Information: Do not copy without author permission.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HJ Public Finance
Depositing User: Mrs Verawaty Mahyudin
Date Deposited: 18 Aug 2015 06:37
Last Modified: 18 Aug 2015 06:37
URI: http://eprints.binadarma.ac.id/id/eprint/2359

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