Journals Proceedings

International Journal of Advances in Computer Science and Its Applications

Evaluation on Financial Information Disclosure on The Web of Indonesian City Government



There are two regulations related to local government websites which are the domain naming structures and obligation to provide financial information on the Website. The first is stated in the Minister of Communications and Information Number: 28 / Per/M.Kominfo/9/2006, and the second in the Indonesian Republic Government Regulation Number 56 of 2005 on Regional Financial Information System, as amended by Indonesian Republic Government Regulation Number 65 of 2010. It is stated that each local government is obligated to create and maintain a website that has richness of features and provides information transparency of financial reporting areas that can be seen by the whole society. This research aims to measure and to rank city government websites by the richness of features and the degree of financial information disclosure. The samples used in this study were 85 official websites of city government in Indonesia. According to the Alexa Traffic Rank, the website of city government of Jakarta is ranked at first. City government of Denpasar is ranked at first in information richness. Moreover, there is meaningful difference of measurement between city government websites located in Java island and those located outside Java island, in terms of Website popularity and information richness. Nevertheless, there is no significant difference in the measurement of financial report index and document richness between city government websites located in Java island and those located outside the Java island.

No fo Author(s) : 4
Page(s) : 300 - 304
Electronic ISSN : 2250 - 3765
Volume 3 : Issue 2
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