Last modified: 2019-09-19
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 population and having the largest 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 in accordance with 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, then two groups of samples were analyzed on each parameter using 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 is no significant differences of financial disclosure between provincial government and city government on parameter A, B and E, and there is significant differences of financial disclosure between provincial government and city government on parameter C and D.
Keyword : Internet Financial Reporting, E Government, Financial Disclosure Index
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