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ANALISIS PENYAJIAN INFORMASI KEUANGAN PADA SITUS RESMI KEMENTERIAN NEGARA / LEMBAGA (KNKL) DI INDONESIA

RAHMAWATI, ANISA (2017) ANALISIS PENYAJIAN INFORMASI KEUANGAN PADA SITUS RESMI KEMENTERIAN NEGARA / LEMBAGA (KNKL) DI INDONESIA. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

This study aims to analyze and describe the practice of Internet Financial Reporting (IFR) using an index that consists of content, timeliness, technology used, and user support on the official sites Indonesian states ministry or society (KNKL). This research is descriptive quantitative research with purposive sampling method. This study used a sample KNKL listed as auditee of BPK number 83 has been observed as much as three times the observations in the period October to December 2016. The results of this study indicate that public disclosure particularly the presentation of financial information on the official website KNKL in Indonesia still need to further improve. The results showed that the application of the IFR by KNKL in Indonesia is relatively low with an average gain of 46.06 percent IFR index. This is supported by the acquisition of the average index of the content of 38.13 percent, the timeliness of 48.04 percent, the technology used by 55.76 percent, and the user support at 50.26 percent. Key words : Internet Financial Reporting, Website, Information Technology, Content,Public Disclosure

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan Universitas Hayam Wuruk Perbanas Surabaya
Date Deposited: 19 Oct 2017 09:37
Last Modified: 19 Oct 2017 09:37
URI: http://eprints.perbanas.ac.id/id/eprint/2802

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