The Comparative Analysis of Accessibility Index Value of Government Internet Financial Reporting in Indonesia

Verawaty

Applied Finance and Accounting, 2016, vol. 2, issue 2, 1-10

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. This study is aimed to compare the quality of financial reporting disclosures based on the accessibility of IFR on government website (e-government) by using Accessibility Index Value between two groups of samples. The study looks at Indonesia local government¡¯s use of the internet both in provincial and municipal government. The provincial government must be more highlighted by the public so it is hypothesized it will disclose information in its e-government with better format and quality than the municipal government measured by the index which shows the ability of some citizens to access the data provided in e-government. Based on the testing results with Mann Whitney Test, the results are not significant. The majority has not emphasized the importance of increasing accountability and widening the scope of measurement and reporting systems.

Keywords: e-government; Internet Financial Reporting; accessibility index value (search for similar items in EconPapers)
Date: 2016
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://redfame.com/journal/index.php/afa/article/view/1214/1387 (application/pdf)
http://redfame.com/journal/index.php/afa/article/view/1214 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:rfa:afajnl:v:2:y:2016:i:2:p:1-10

Access Statistics for this article

More articles in Applied Finance and Accounting from Redfame publishing Contact information at EDIRC.
Bibliographic data for series maintained by Redfame publishing ().