Jaya, Ade Kemala and Verawaty, Verawaty (2015) THE DISCLOSURE OF INTERNET FINANCIAL REPORTING OF LOCAL GOVERNMENT IN INDONESIA: A FURTHER REVIEW OF GOVERNMENT USAGE OF INFORMATION TECHNOLOGY TO PROVIDE PUBLIC INFORMATION. In: 1st SOSEIC 2015 (Social Science, Economics International Conference), 21-22 Februari 2015, Bina Darma University.
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Paper SOCEIC 0441 Ade Kemala Jaya-Verawaty.pdf Download (85kB) | Preview |
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. Keywords: Internet Financial Reporting, content, timeliness, technology, user support, public information, accountability
| Item Type: | Conference or Workshop Item (Paper) |
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Depositing User: | Mrs Verawaty Mahyudin |
| Date Deposited: | 08 Jan 2016 00:31 |
| Last Modified: | 08 Jan 2016 00:31 |
| URI: | http://eprints.binadarma.ac.id/id/eprint/2592 |
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