Studi Deskriptif: Determinan Teknologi, Informasi dan Komunikasi dalam Pengungkapan LKPD di Indonesia

https://doi.org/10.35912/sakman.v2i2.1670
Published: Dec 15, 2022

Abstract:

Purpose: This descriptive study aims to explain technological determinants related to the disclosure of local government financial statements proxied in the variables of Telecommunications Network (X1), Internet Access (X2), Technology Development (X3), e-Government (X4), Website Accessibility (X5), Press Visibility (X6), and E-Procurement (X7)

Method: A quantitative approach at the descriptive level is used in this study. The non-probability technique of the purposive sampling type obtained 450 observations from 150 samples of district local governments in Indonesia during 2017-2019 through documentation and literature review of secondary data. Data analysis using SPSS software.

Results: The average level of telecommunications networks, quality of internet access, technology development, e-government, ease of website accessibility, and the frequency of procuring goods and services online for Indonesian local governments are in moderate numbers.

Limitations: This study is only up to the level of describing the sample and using a limited number of ICT determinants. Some of the technological factor data used in this study are not detailed based on the district government, due to limited information obtained through the Ministry of Communication and Information and the Central Statistics Agency (BPS).

Contribution: These findings contribute to central and regional governments as regulators and decision makers in formulating policies to consider technological factors related to financial report disclosure in order to realize transparency and public accountability in a time-effective and cost-efficient manner.

Keywords:
1. Technology
2. Information and Communication Technology
3. Local Government
4. ICT
5. LKPD
6. Internet
Authors:
Wiwin Juliyanti
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How to Cite
Juliyanti, W. . (2022). Studi Deskriptif: Determinan Teknologi, Informasi dan Komunikasi dalam Pengungkapan LKPD di Indonesia . Studi Akuntansi, Keuangan, Dan Manajemen, 2(2), 121–134. https://doi.org/10.35912/sakman.v2i2.1670
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Vol. 2 No. 2 (2023): Januari
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  2. Audet, D. (2003). Government procurement: A synthesis report. OECD Journal on Budgeting, 2(3), 149–194. https://doi.org/10.1787/budget-v2-art18-en
  3. Bradbard, D. A., & Peters, C. (2010). Web accessibility theory and practice: An introduction for university faculty. Journal of Educators Online, 7(1), 1–46. https://doi.org/10.9743/JEO.2010.1.1
  4. Brighenti, A. (2007). Visibility: A category for the social sciences. Current Sociology, 55(3), 323–342. https://doi.org/10.1177/0011392107076079
  5. Chen, A., Dominguez, G., & Ligon, K. (2015). Information and Communication Technologies(ICT): Components, Dimensions, and its Correlates. Journal of International Technology and Information Management, 24(4), 24–46. http://scholarworks.lib.csusb.edu/jitim%5Cnhttp://scholarworks.lib.csusb.edu/jitim/vol24/iss4/2
  6. Fang, Z. (2002). e-Goverment in digital era?: concept, practice and development. International Journal of the Computer, the Internet and Management, 10(2), 1–22.
  7. Fu, J. S. (2013). ICT in Education: A Critical Literature Review and Its Implication. International Journal of Education and Development Using Information and Communication Technology, 9, 112-125.
  8. Gijrath, S. J. H. (2017). Telecommunications networks: Towards smarter regulation and contracts? Competition and Regulation in Network Industries, 18(3–4), 175–197. https://doi.org/10.1177/1783591718782305
  9. Gupta, B., Dasgupta, S., & Gupta, A. (2008). Adoption of ICT in a government organization in a developing country: An empirical study. Journal of Strategic Information Systems, 17(2), 140–154. https://doi.org/10.1016/j.jsis.2007.12.004
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  13. Laswad, F., Fisher, R., & Oyelere, P. (2005). Determinants of voluntary Internet financial reporting by local government authorities. Journal of Accounting and Public Policy, 24(2), 101–121. https://doi.org/10.1016/j.jaccpubpol.2004.12.006
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