Track: Industrial Management

Abstract

The development of digitalization is currently speedy, and almost every activity is undergoing a digital transformation. Through the internet, we can get information in the public sector, even about financial or non-financial related, and digitalization transformation through system applications like websites or mobile apps can increase the attractiveness of investors to invest their shares. This study aims to explore and disclose information related to the Oceania government. This research focuses only on the accessibility of financial data information and reports in Oceania by using content analysis from government websites in Oceania. This study has fourteen Oceania countries as objects of research. According to the United Nations E-Government Survey data. This research uses the internet financial reporting index to measure data accessibility. The results of this study found that New Zealand has a high level of accessibility compared to other countries. Meanwhile, Nauru has the lowest index, shown as 0 in the IFR Government website indicator. And the State of Samoa has the lowest index, which is a value of 0 with the IFR Ministry of Finance Website indicator. The inequality of index values on websites in Oceania countries does not rule out the possibility that these countries do not understand the importance of accessibility of financial statements in making decisions for potential investors in that country.