ANALYSIS OF FINANCIAL PERFORMANCE AND INTERNET FINANCIAL REPORTING ACCESSIBILITY IN IMPROVING THE COMPLIANCE IN FINANCIAL INFORMATION DISCLOSURE

Abstract

Financial information disclosure is a public demand that must be fulfilled by
the local government. This study aimed to describe the financial performance
and IFR accessibility in improving compliance in financial information
disclosure. There were 34 provincial governments in Indonesia taken as the
population of this study. The sample was taken using purposive sampling
technique with the requirements of having e-government and accessible
website until June 2018 and having a Financial Statement for the period of
2015-2016. The data were analyzed using descriptive analysis with
quantitative approaches. The results showed that the financial performance
during the period of 2015-2016 did not show an evenly improved performance
in each financial ratio. IFR accessibility in obtaining financial information
has also not been maximally provided in the official website of the local
government. The level of compliance of financial information disclosures in
2016 has decreased from which in 2015. This situation showed that the
existing financial performance and IFR accessibility had not been able to
improve compliance in disclosing financial information on the official local
government websites.