Is Accessibility of Internet Financial Reporting Evolving Towards More Compliance of Disclosure?

Financial transparency is a demand of the community in the current era of information disclosure. Internet Financial Reporting (IFR) through e-government is the most effective media in disseminating information to the public. The purpose of this article is to analyze the effect of financial performance on compliance with financial information disclosure through accessibility of Internet Financial Reporting as moderating. The sample is determined by a purposive sampling technique that requires having e-government and a website that can be accessed until June 2018 and has a Financial Report for 2015-2016. The collected data is analyzed by using Moderated Regression Analysis. The finding is that financial performance (efficiency ratios, effectiveness ratios, routine expenditure ratios and development expenditure ratios) affected the compliance of financial information disclosures. The results of the Moderated Regression Analysis (MRA) also show that IFR accessibility variables are moderating variables between financial performance to compliance with financial information disclosures. This research provides empirical data about the relevance of IFR accessibility evolving towards more compliance of disclosure through e-government websites.