The Effect of Accessibility of Internet Financial Reporting on E-Government of Cities/Regencies in West Java

This study aimed at analyzing whether there is a significant and positive correlation between the ratio of the regional revenue and the size of the local government and the ratio of regional spending and income per capita of the resident of a local region with the accessibility of Internet financial reporting by using government website (e-government). This study considered all cities and regencies in West Java provided their e-government website was not under repair during observation in April 2018. The study was triggered by Law No. 14 of 2008 on Public Information, which obliges governments to disseminate public information in a way that is easily accessible by the public. This can be accomplished using e-government. The results show that there is no significant relationship between the ratio of local regional revenue and the size of local government, and the ratio of regional spending and income per capita of a local government with the accessibility of Internet financial reporting.