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.