Open AccessEvaluasi Pengungkapan Laporan Keuangan Daerah di Situs Internet: Studi pada Pemerintah Daerah Indonesia
Author(s) -
Gatot Soepriyanto,
Restya Aristiant
Publication year - 2011
Publication title -
binus business review
Language(s) - English
Resource type - Journals
eISSN - 2476-9053
pISSN - 2087-1228
DOI - 10.21512/bbr.v2i1.1123
Subject(s) - local government , the internet , business , accounting , financial statement , transparency (behavior) , accountability , government (linguistics) , finance , audit , public administration , political science , linguistics , philosophy , world wide web , computer science , law
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.