Analysis of Local Government Web Transparency in Sumatera

Hestriyana, Putri (2019) Analysis of Local Government Web Transparency in Sumatera. Diploma thesis, Universitas Andalas.

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Abstract

This study aims to determine the level of web transparency of local governments in Sumatera. Sumatera Island has 120 regencies and 34 cities, however only 53 regencies and 13 cities that fit with the criteria such as the website has financial documents and LKjIP. Data were analyzed using content analysis. Transparency is measured using a combination of two index namely Municipalities Transparency Index and Web 1.0 Total Disclosure Index. From the two indices, eight dimensions are grouped into three variables. The research of this research shows that (1) The level of web transparency of local government in Sumatera is less transparent with 32.55%. (2) The level of web transparency in terms of general information disclosure is no transparent with 25.87%. (3) The level of web transparency in terms of managerial and administrative disclosure is less transparent with 30.70%. (4) The level of web transparency in terms of relationship with external parties is less transparent with 41.08%. (5) The city government web is more transparent than the regency government. The results of this study are expected to improve management information systems of local government in Sumatera. Keywords: Web Transparency, Local Government, Municipal Transparency Index, Web 1.0 Total Disclosure Index

Item Type: Thesis (Diploma)
Primary Supervisor: HESTRIYANA PUTRI
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: S1 Akuntansi Akuntansi
Date Deposited: 25 Jul 2019 16:26
Last Modified: 25 Jul 2019 16:26
URI: http://scholar.unand.ac.id/id/eprint/48188

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