Financial Information Disclosure Measurement on The Website of Indonesian Local Government

Abstract

Indonesian government still faces a number of challenges that might hinder the implementation of e-Government, including telecommunications infrastructure insufficientcy; funding sustainability, lack of coordination and integration, various laws and regulations regarding e-Commerce and e-government. This research aims to develop a model to evaluate performance of e-Government in Indonesia based on financial information transparency disclosure model. Research objects are the website of 33 province, 349 districts, and 91 cities in Indonesia. The evaluation is focused on the features and availability of financial report on the website. Financial transparency is measured using IFDI which includes web design and web contents. The number of websites that are accessible at the time of data collection period is as much as 374 websites. In general, financial information disclosure index is relatively lower than website features index. This fact shows that policy of financial transparency and public accountability should be more promoted and implemented