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

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  • Verawaty

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.

Suggested Citation

  • Verawaty, 2016. "The Comparative Analysis of Accessibility Index Value of Government Internet Financial Reporting in Indonesia," Applied Finance and Accounting, Redfame publishing, vol. 2(2), pages 1-10, August.
    • Handle: RePEc:rfa:afajnl:v:2:y:2016:i:2:p:1-10
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    References listed on IDEAS

    as
    1. Laswad, Fawzi & Fisher, Richard & Oyelere, Peter, 2005. "Determinants of voluntary Internet financial reporting by local government authorities," Journal of Accounting and Public Policy, Elsevier, vol. 24(2), pages 101-121.
    2. Alfred Wagenhofer, 2003. "Economic Consequences Of Internet Financial Reporting," Schmalenbach Business Review (sbr), LMU Munich School of Management, vol. 55(4), pages 262-279, October.
    3. Riccardo Mussari & Ileana Steccolini, 2006. "Using the Internet for Communicating Performance Information," Public Money & Management, Taylor & Francis Journals, vol. 26(3), pages 193-196, June.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    e-government; Internet Financial Reporting; accessibility index value;
    All these keywords.

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

    Statistics

    Access and download statistics

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