NURALIF, TAUFIQ BEKTI (2017) ANALISIS PENYAJIAN INFORMASI KEUANGAN PADA WEBSITE PEMERINTAH DAERAH DI INDONESIA. Undergraduate thesis, STIE PERBANAS SURABAYA.
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Abstract
This study aim to analyze the presentation of Local Governments financial information based on the content, timeliness, technology used and the web user support. The sample in this study are used by local governments in Java and Sumatera. Observation was conducted in November 2016 until December 2016. There are 207 of the total 269 local governments in accordance with the selection criteria and the sample can be analyzed further. Data were collected through direct observation on a local government website using the method to calculate the index IFR checklist of Local Government, and analyze the results descriptively. K-means cluster Analyzed used to classify local government possessing similar presentation of financial information. The results showed that the index IFR Local Government still needs to be improved. Based on the data obtained, the index IFR Local Government, has reached 33%. The most frequently expressed Index is timeliness while an index of content relating to the financial statements are still reaches 21%. the results of the analysis of K-means shows there are 4 groups of clusters of 207 districts / cities in Java and Sumatra formed four groups (clusters). Group 1 consisted of 13 districts / cities, group 2 consisted of 120 districts / cities, group 3 consisted 43 districts / cities, and group 4 consists of 31 districts / cities. Keywords: Internet Financial Reporting, Local Government, K-means cluster
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.028 - ACCOUNTING INFORMATION SYSTEMS |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | Perpustakaan Universitas Hayam Wuruk Perbanas |
| Date Deposited: | 20 Oct 2017 06:23 |
| Last Modified: | 20 Oct 2017 06:23 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/2740 |
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