TRANSPARANSI LAPORAN KEUANGAN PEMERINTAH DAERAH MELALUI SITUS WEB

Authors

  • Victoria Kusumaningtyas Priyambodo Universitas Mataram
  • Novia Rizki Universitas Mataram
  • Paradisa Sukma Universitas Mataram

DOI:

https://doi.org/10.29303/risma.v3i2.689

Keywords:

Aksesibilitas, Analisis Konten, Situs Web, Transparansi, Pelaporan Keuangan Internet

Abstract

Internet telah diadopsi sebagai salah satu dari beberapa cara untuk mewujudkan dan mencapai transparansi yang lebih besar berkaitan dengan kegiatan pemerintah. Internet, secara umum, dan situs web resmi, khususnya, secara mendasar telah mengubah hubungan antara warga negara dan pemerintah dengan memfasilitasi akses ke sejumlah besar data kinerja pemerintah. Masyarakat harus mengontrol kegiatan yang dilakukan oleh pejabat publik dan, untuk tujuan ini, informasi yang dilaporkan harus jelas, tepat waktu, relevan, dan berkualitas tinggi Penelitian ini bertujuan untuk menganalisis ketersediaan dan aksesibilitas laporan keuangan pemerintah daerah melalui situs web resmi pemerintah dengan sampel 30 pemerintah kota se-Jawa dan Bali. Melalui analisis konten, hasil studi ini menunjukkan bahwa sebesar 73% Pemerintah Kota memiliki skor indeks aksesibilitas di atas 7. Sebagian besar situs web pemerintah kota memiliki tampilan yang beragam sehingga cukup sulit menentukan letak data laporan keuangan untuk tiap pemerintah kota.

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Published

2023-06-12

How to Cite

Kusumaningtyas Priyambodo, V. ., Rizki, N., & Sukma, P. (2023). TRANSPARANSI LAPORAN KEUANGAN PEMERINTAH DAERAH MELALUI SITUS WEB. Jurnal Riset Mahasiswa Akuntansi, 3(2), 106–118. https://doi.org/10.29303/risma.v3i2.689