WEB ICT-BASED MODEL IN DESIGNING THE RESPONSIBILITY AND DISCLOSURE OF FINANCIAL STATEMENTS WITH FULL DISCLOSURE INDEX METHOD FOR GOOD GOVERNANCE GOVERNMENT IN INDONESIA

This study purposes are to prove empirically the financial statements disclosure in Indonesia; to prove empirically internet web site conditions local government; to prove empirically pattern of Web ICT-based financial statement disclosure with full disclosure index method to realize the performance and good governance of local governments in Indonesia. The problem of this research is the below average disclosure of financial statements of each local government in Indonesia as first rank (50%) In addition, use of internet to search information is at second rank (78.49%) and to search information on goods and services is at third rank (77.81%), while information retrieval government institutions are forth rank (65.07%).It uses descriptive method. The objects are all of local government in Indonesia. The samples are selected by purposive sampling techniques. The results show that financial statements disclosure across the province can be explained as follows: Balance (47%); Realization Report and Budget (60%); Cash Flow Statement (50%); Notes to Financial Statements (17%)Financial statement disclosure all cities in Indonesia are: Balance (28%); Realization Report and Budget (39%); Cash Flow Statement (23%); Notes to Financial Statements (10%)The financial statements disclosure of all districts in Indonesia are: Balance (18%); Realization Report and Budget (29%); Cash Flow Statement (13%); Notes to Financial Statements (7%) Supreme Audit Agency (BPK) in 2013 discovered 1,871 cases of alleged rules violations of Local Government Finance