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Internet Financial Reporting Of Public Institutions and E-Government as a Medium of Good Governance in Indonesia

Author

Listed:
  • Grace T. Pontoh

    (Faculty of Economics and Business of Hasanuddin University, 90245, Makassar, Indonesia Author-2-Name: Yohanis Rura Author-2-Workplace-Name: Faculty of Economics and Business of Hasanuddin University, 90245, Makassar, Indonesia Author-3-Name: Abdul Rahman Author-3-Workplace-Name: Faculty of Economics and Business of Hasanuddin University, 90245, Makassar, Indonesia Author-4-Name: Muhammad Achyar Ibrahim Author-4-Workplace-Name: Faculty of Economics and Business of Hasanuddin University, 90245, Makassar, Indonesia Author-5-Name: Author-5-Workplace-Name: Author-6-Name: Author-6-Workplace-Name: Author-7-Name: Author-7-Workplace-Name: Author-8-Name: Author-8-Workplace-Name:)

Abstract

Objective - Transparency of financial reporting can be achieved through various media including the internet and is an important factor of good governance. The use of internet in government has been regulated to encourage the government to build and develop websites to present information to the public. This research analyzes the factors that influence the government's internet financial reporting (IFR) through e-government. Methodology/Technique - The factors tested in this research are: size, leverage, capital expenditure, and audit opinion of the Republic Indonesia Audit Board (BPK). The population of this research is 25 ministries registered on the e-government ranking index (PeGI) between 2013 and 2015. Path analysis using the SPSS 21 application program is used. Findings - The results show that size, capital expenditure and audit opinion of BPK affected the use of IFR through e-government, whereas leverage did not affect the use of IFR through e-government. Novelty � These findings indicate that e-government is an important mediating factor in disclosing financial reports on the internet as a medium of good governance for public institutions in Indonesia.

Suggested Citation

  • Grace T. Pontoh, 2018. "Internet Financial Reporting Of Public Institutions and E-Government as a Medium of Good Governance in Indonesia," GATR Journals jfbr143, Global Academy of Training and Research (GATR) Enterprise.
    • Handle: RePEc:gtr:gatrjs:jfbr143
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    References listed on IDEAS

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    1. Zimmerman, Jl, 1977. "Municipal Accounting Maze - Analysis Of Political Incentives," Journal of Accounting Research, Wiley Blackwell, vol. 15, pages 107-155.
    2. Gore, Angela K., 2004. "The effects of GAAP regulation and bond market interaction on local government disclosure," Journal of Accounting and Public Policy, Elsevier, vol. 23(1), pages 23-52.
    3. Carlos Serrano-Cinca & Mar Rueda-Tomás & Pilar Portillo-Tarragona, 2009. "Factors Influencing E-Disclosure in Local Public Administrations," Environment and Planning C, , vol. 27(2), pages 355-378, April.
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    More about this item

    Keywords

    Internet Financial Reporting; Size; Leverage; Capital Expenditure; Audit opinion; E- government.;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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