Evaluasi Pengungkapan Laporan Keuangan Daerah di Situs Internet: Studi pada Pemerintah Daerah Indonesia

Authors

  • Gatot Soepriyanto Bina Nusantara University
  • Restya Aristiant Bina Nusantara University

DOI:

https://doi.org/10.21512/bbr.v2i1.1123

Keywords:

transparency, disclosure, local government financial statements, internet web site

Abstract

The purpose of this study was to determine the extent of financial statement disclosure displayed on the website of local government in the years 2009-2010. The research method used is bibliography study and field study through the Internet. We found 2 types of financial information presented in the website, namely the information of financial statements and other financial information. There are 57 local governments that provide financial information from 392 local governments’ website. The 57 local government web sites, only nine local governments that provide information on its financial statements in accordance to SAP (Government Accounting Standards), while 40 local governments provide information on local government budgets (APBD) and 8 present the financial information other than financial statements according to SAP and budget information (APBD). These findings suggest that transparency and accountability of local governments related to the financial statements and other financial information on the website is still lacking. 

Dimensions

Plum Analytics

Author Biographies

Gatot Soepriyanto, Bina Nusantara University

Akuntansi Department 

Restya Aristiant, Bina Nusantara University

Jurusan Akuntansi 

References

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Published

2011-05-30
Abstract 573  .
PDF downloaded 637  .