DETERMINAN AKSESIBILITAS INTERNET FINANCIAL REPORTING (IFR) (Studi Empiris Pada IFR Pemerintah Daerah Pulau Jawa)

Abstract

Financial information via the internet called IFR (Internet Financial Reporting) is a
combination of internet multimedia capabilities and the capacity to communicate
financial information interactively. The purpose of this study was to determine
differences in IFR accessibility between the provincial government, district government,
and city government, as well as to analyze the factors that affect IFR accessibility.
Accessibility is the easiest way for users to get IFR. IFR accessibility is measured by
using the Accessibility Index Value, which shows the ability of users to access data
provided in e-government. The sample of this study was the regional government in Java
Island which featured IFR 2015 with the number of samples was 40 local governments.
The results of this study prove that there are differences in IFR accessibility between
provincial governments , district government and city government. Government size and
debt level of an area have an influence on IFR accessibility, while financial independence
ratio does not affect IFR accessibility.

Keywords: IFR accessibility, local government size, regional debt level and financial
independence ratio.