The Analysis of Financial Reporting Disclosure through Internet Financial Reporting on E-Government: Further Evidence from Local Government of Indonesia

Arthaingan Mutiha

2019

Abstract

The purpose of this research is to compare the quality of financial reporting disclosures through e-government called Internet Financial Reporting. The research population is local government in Indonesia which is divided into two groups. The first group is all provincial government in Indonesia, while the second group is the district/city government selected one in each province. In the second group, the sample selection method used is a purposive sampling method with the criteria of having the broadest area size, the most populated and has the most substantial regional income. The index used to assess the quality of disclosure is using disclosure parameters based on the Instruction of the Minister of Home Affairs No.188.5/1797 / SJ in 2012 concerning Transparency of Regional Budget Management and the index used has been modified following research needs. There are four parameters used in this research; (A) The existence of the local official government website, (B) The existence of a content menu with the name "Regional Budget Management Transparency", (C) Availability of latest data (the data of 2018), (D) Availability of previous data (the data of 2017), and (E) The presentation of budget information. Data were collected through observation with internet media on the availability of parameters determined in this study. Two groups of samples were analyzed on each parameter using the Mann-Whitney test to examine whether there is a significant difference between the two groups of samples. The result of this research is that there are no significant differences of financial disclosure between provincial government and city government on parameter A, B and E, and there are significant differences of financial disclosure between provincial government and city government on parameter C and D.

Paper Citation

in Harvard Style

Mutiha A. (2019). The Analysis of Financial Reporting Disclosure through Internet Financial Reporting on E-Government: Further Evidence from Local Government of Indonesia. In Proceedings of the 4th International Conference of Vocational Higher Education - Volume 1: ICVHE, ISBN 978-989-758-530-2, pages 544-551. DOI: 10.5220/0010704400002967

in Bibtex Style

@conference{icvhe19,
author={Arthaingan Mutiha},
title={The Analysis of Financial Reporting Disclosure through Internet Financial Reporting on E-Government: Further Evidence from Local Government of Indonesia},
booktitle={Proceedings of the 4th International Conference of Vocational Higher Education - Volume 1: ICVHE,},
year={2019},
pages={544-551},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0010704400002967},
isbn={978-989-758-530-2},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 4th International Conference of Vocational Higher Education - Volume 1: ICVHE,
TI - The Analysis of Financial Reporting Disclosure through Internet Financial Reporting on E-Government: Further Evidence from Local Government of Indonesia
SN - 978-989-758-530-2
AU - Mutiha A.
PY - 2019
SP - 544
EP - 551
DO - 10.5220/0010704400002967