Browsing Artikel / Jurnal by Subject "Website"

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Financial statements disclosure on Indonesian local government websites: A quest of its determinant(s)

Nor, Wahyudin; Hudaya, Muhammad; Novriyandana, Rifqi (Emerald Publishing Limited, 2019-09-04)

Purpose The purpose of this paper is to examine the extent to which audit opinion, audit findings, follow-up audit recommendations, level of education, level of welfare and heads of local governments’ commitment influence ...
Transparansi Anggaran Pada Website Resmi Pemerintah Provinsi di Indonesia

Nor, Wahyudin; Safrida, Lili; Rizani, Fahmi; Fitriaty, Diah (Department of Accounting, Indonesian Cooperative Institute, Indonesia, 2021-12-29)

There is a gap in the practice of budget tranparency through website and themajority of local governments have not optimized the use of Internet technology.The purpose of this paper is to examine the extent to which level ...

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