INTERNET FINANCIAL REPORTING MELALUI E-GOVERNMENT SEBAGAI SARANA TRANSPARANSI, PARTISIPASI, DAN AKUNTABILITAS PUBLIK DI SUMATERA SELATAN

Abstract

This research is aimed to determine and analyze the availability of Internet Financial Reporting (IFR) through e-government by examining four variables which are assumed to have a positive association. The results indicate there are only two positive associations between population and size of local government with the provision of the financial statements on the internet through e-government as a means of public transparency, participation and accountability. When viewed from the availability of IFR in e-government, a majority of governments in South Sumatra that already have e-government have not utilized this medium in public sector accounting. In case this is done, it will reflect the implementation of good governance, namely as a form of government and public administration which works efficiently in order to meet the needs of the people which is the need of public information.