Determinants of Internet Financial Reporting in Indonesian Local Governments

Local Governments are expected to provide relevant information related to their finance and performance to the public through the media that is easily accessible in order to meet the principles of accountability and transparency. The financial information through internet is called IFR (Internet Financial Reporting) which is a combination between the internet multimedia capability and capacity to communicate the financial information interactively. The objective of this study is to empirically examine determinants of internet financial reporting by local government in Indonesia. This study uses five variables there are Political Competition, Size, Dependency, Wealth and Type of Local Government. The sample in this study selected with purposive sampling. Total sample in this study are 130 local governments which contain 97 regency (74,6%) and 33 municipal (25,4%). Analysis method used in this study is multiple liner regression. The result shows that political competition, size and wealth of local government have a positive influence to the internet financial reporting in Indonesia. Two other variables, dependency and type of local government do not significantly affect to the internet financial reporting in Indonesian local goverments.

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Internet Financial Reporting dan Faktor-Faktor yang Mempengaruhinya Pada Pemerintah Kota dan Kabupaten Di Indonesia

Jurnal Dinamika Akuntansi dan Bisnis ◽

10.24815/jdab.v3i2.5389 ◽

2016 ◽

Vol 3 (2) ◽

pp. 89-104 ◽

Cited By ~ 2

Author(s):

Ariefia Nosihana ◽

Rizal Yaya

Keyword(s):

Local Government ◽

Financial Reporting ◽

Financial Management ◽

Local Governments ◽

Political Competition ◽

Positive Influence ◽

Financial Reports ◽

Factors Affecting ◽

The Public ◽

Potential Factors

This research identifies factors affecting the publication of financial reports in the internet or known as internet financial reporting (IFR) after the issuance of Home Minister Instruction No. 188.52/1797/SJ year 2012 on Improving Transparency of Local Budget Management. One hundred and seventy five cities and regencies were selected as samples based on purposive sampling and analysed by using multiple regression. The result shows that political competition and size of local government asset has positive influence on the IFR. This indicates that Heads of local government whose political party is not majority and Heads of local government with greater asset size, had used IFR as media to show their performance to the public. This is consistence with stewardships theory that asymmetric information between local government (stewards) with the public (principals) can be reduced through accountability and transparency of financial management whereby the pressure and ability to do it appeared significantly in local governments with high political competition and with relatively greater asset. In this research, some other potential factors such as leverage, own-source revenue, type of local government (city or regency) and audit opinion are not proven to influence the IFR practices in the local governments.

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Internet Financial Reporting in Local Governments

Advances in Electronic Government, Digital Divide, and Regional Development - Tools, Strategies, and Practices for Modern and Accountable Public Sector Management ◽

10.4018/978-1-7998-1385-9.ch007 ◽

2020 ◽

pp. 169-195

Author(s):

Fábio Rodrigues Magalhães ◽

Carlos Santos ◽

Augusta da Conceição Santos Ferreira

Keyword(s):

Human Resources ◽

Financial Reporting ◽

Local Governments ◽

Comparative Research ◽

Financial Information ◽

The Internet ◽

Political Will ◽

Adoption Rate ◽

Local Politicians ◽

Disclosure Practice

The aim of this transnational comparative research is to analyze if the practice of disclosure of financial information over the Internet by local governments of MERCOSUR countries has been taken into account to increase the transparency of government. To achieve this objective, it was evaluated, for a sample of 374 local governments, the adoption rate and the extent of the practice of disclosure and it was explored, through of interviews, any reasons related to the involvement of local politicians with this practice. The results indicate a limited number of local governments that adopt this practice of disclosure in MERCOSUR, due to the lack of political will, of human resources, and of demand from citizens due to the almost nonexistent adoption of this disclosure practice in Argentina, Uruguay, and Venezuela. Although Paraguayan data have improved substantially, the analysis of the extent of the practice of IFR to ensure comparability with the first study is restricted to local governments in Brazil.

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Financial Disclosure based on Web-ICT Determinants

International Research Journal of Management IT and Social Sciences ◽

10.21744/irjmis.v5i1.598 ◽

2018 ◽

Vol 5 (1) ◽

pp. 72 ◽

Cited By ~ 1

Author(s):

Ahwan Hadi ◽

Lilik Handajani ◽

I Nyoman Nugraha Ardana Putra

Keyword(s):

Local Government ◽

Financial Performance ◽

Local Governments ◽

Information Disclosure ◽

Public Information ◽

Negative Influence ◽

Positive Influence ◽

Financial Information ◽

Financial Disclosure ◽

The Public

The purpose of this research is to analyze the influence of local government characteristic and accountability performance on the financial disclosure based on WEB-ICT and how it’s implications for local government financial performance as a response to the public information disclosure requirements. Using 307 regencies and cities local government in Indonesia as samples based on purposive sampling and analyze by SEM-PLS technique. The result shows that local government characteristic and accountability of local government performance has a positive influence on financial disclosure based on web-ICT. It indicates that local governments with better performance accountability levels and have greater or more mature characteristics will disclose wider financial information through the website. These findings are consistent with the signaling theory which states that organizations tend to provide a signal in the form of information disclosure to stakeholders to describe positive conditions. This study also found that financial disclosure based on web-ICT has a negative influence on local government financial performance, public sector characteristics that are nonprofit oriented cause disclosure of financial information does not encourage the financial performance of local government. Unlike the private sector, the disclosure of information encourages better corporate financial performance.

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EKSPLORASI KEBUTUHAN STAKEHOLDERS TERHADAP INFORMASI DALAM PELAPORAN KEUANGAN PEMERINTAH DAERAH

Media Ekonomi ◽

10.25105/me.v22i1.2817 ◽

2014 ◽

Vol 22 (1) ◽

pp. 53

Author(s):

Siska Yulia Defitri

Keyword(s):

Local Government ◽

Statistical Methods ◽

Financial Reporting ◽

Economic Condition ◽

Financial Information ◽

Information Requirement ◽

Purposive Sampling ◽

Respondent Characteristic ◽

Government Data ◽

And Performance

This research’s aim is to know the perception of stakeholders toward information in financial reporting of local government can fulfil their requirement of financial information. This research also Examination of addition performed in this research is to know influence of respondent characteristic to each requirement variable by consumer of information in financial reporting of local government. The hypothesis of this research is that information published in financial reporting of local government requirement the stakeholders, about is the compliance to the rules, financial information, planning and budgeting, narrative information, economic condition and performance, this research’s subjects are stakeholders of local government cover the secretary of local government, investor, creditor, local government. Data were collected with the method of purposive sampling with respondent in Sumatera Barat. Statistical methods used is test of mean instrument, rank of mean test, a Manova test.The Result indicate that first information requirement and important of stakeholder is financial information, economic condition, performed information planning. Narrative information, and last information the compliance to the rules, narrate, Respondent characteristic that is education storey; level and education background simultaneously have an effect on to requirement of information in financial reporting of local government. This matter indicate that requirement of stakeholder financial reporting of local government differs to be influenced by responder characteristic mount education background and education.

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Exploring government internet financial reporting in Indonesia

Jurnal Ekonomi dan Bisnis ◽

10.24914/jeb.v21i1.1039 ◽

2018 ◽

Vol 21 (1) ◽

pp. 115-138

Author(s):

Pepie Diptyana ◽

Nur'aini Rokhmania

Keyword(s):

Local Government ◽

Population Density ◽

Financial Reporting ◽

Local Governments ◽

Central Government ◽

Political Competition ◽

Provincial Government ◽

Local Dependency ◽

Government Websites ◽

Almost All

Government financial reporting as public accountability and transparency is important. Previous research show that almost all local government in Indonesia have their official website, which is active use as presenting news, local potentials, and local government services. Unfortunately, there are still limited local governments which are disclose their financial information as well as budgeting reports and financial statements on their websites. This research aims to explore whether political competition, local asset, local dependency, population density, and information openness award have influenced IFR practice in government in Indonesia. We investigate financial report and budget report as of internet financial reporting (IFR) data of 32 provincial government websites. Indonesia consists of 34 provinces, which are 32 provincial websites consistently accessible and use as sample in this research. The empirical results show that local dependency toward central government and Information Openness Award positively significant influence IFR practices in provincial level in Indonesia. There is no significant influenced of political competition, local asset and population density to IFR in Indonesia Provinces website. Our research contribution is to extend previous research by concerning Information Openness Award as independent variable which influenced to IFR practice in local government.

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Economic Factors and Performance Measurement of Regional Governments in Sumatra and Java

JBMI (Jurnal Bisnis, Manajemen, dan Informatika) ◽

10.26487/jbmi.v17i3.11697 ◽

2021 ◽

Vol 17 (3) ◽

pp. 269-279

Author(s):

Ryan Saputra Alam ◽

Hurian Kamela

Keyword(s):

Local Government ◽

Local Governments ◽

Total Sample ◽

Poverty Rate ◽

Economic Factors ◽

Regional Government ◽

Performance Score ◽

And Performance ◽

The City

One measurement of performance in local government is the regional government performance score (EKPPD). The purpose of this study was to analyze the influence of economic factors with performance scores in local government. This study conducted 119 cities and regencies in Java and Sumatra for 2 years, 2015-2016. The total sample is 238 cities and districts. The reason for this sample was chosen because Java and Sumatra are two large islands in Indonesia and have quite high economic development. The research method used is regression using panel data. The dependent variable used is the performance score from the Regional Government. The independent variable used is economic factors such as the Human Development Index (HDI). Control variables are Poverty Rate and GINI Coefficient. The results of this study explain that HDI and GINI have a positive effect on the performance of local governments. The contribution of this study provides an explanation that the higher the poverty rate inherent with the better quality of life of the community, prove that developments in the City / Regency in the Regional Government have been implemented by the Regional Government following the capacity of the Regional Government.

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Transparency of local government in Indonesia

Asian Journal of Accounting Research ◽

10.1108/ajar-07-2018-0019 ◽

2018 ◽

Vol 3 (1) ◽

pp. 123-138 ◽

Cited By ~ 4

Author(s):

I Made Pradana Adiputra ◽

Sidharta Utama ◽

Hilda Rossieta

Keyword(s):

Local Government ◽

Financial Reporting ◽

Local Governments ◽

Financial Statements ◽

Political Environment ◽

Content Type ◽

Audit Opinion ◽

Government Response ◽

Positive Effect

Purpose The purpose of this paper is to provide empirical evidence about the influence of the size of local government, the quality of local government financial statements, the level of local government response to the disclosure of financial information and the local political environment on the transparency of local government in Indonesia. Design/methodology/approach The study sample consisted of 34 regional governments (provinces) in Indonesia in 2016, using purposive sampling and multiple regression analysis. Findings The results showed that the quality of financial reporting through the audit opinion and political environment have a significant positive effect on the transparency of local government in Indonesia. On the other hand, the size of the local government and local government response rate on the regulation do not affect the transparency of local government in Indonesia. Originality/value The agency, legitimacy and institutional theory have an important role in the underlying local government transparency practices in Indonesia. The results of this study should be used as the basis of thought and study to determine the factors that affect the performance of local governments from the financial and non-financial aspects.

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Do audit committee characteristics of Bahraini listed companies have an effect on the level of internet financial reporting?

Corporate Ownership and Control ◽

10.22495/cocv13i3p12 ◽

2016 ◽

Vol 13 (3) ◽

pp. 131-147 ◽

Cited By ~ 1

Author(s):

Sara AbdulHakeem Saleh AlMatrooshi ◽

Abdalmuttaleb M. A. Musleh Al-Sartawi ◽

Zakeya Sanad

Keyword(s):

Corporate Governance ◽

Literature Review ◽

Financial Reporting ◽

Audit Committee ◽

Positive Relationship ◽

Listed Companies ◽

Financial Information ◽

The Internet ◽

Regression Test ◽

The Relationship

Corporate Governance and IFR are influential topics that need to be addressed nowadays due to its importance. Especially since companies are growing and extending globally. This research is conducted in Kingdom of Bahrain through the year 2014, where it investigates the relationship between Audit Committee characteristics as a tool of CG and IFR. Literature review has been conducted, not to mention Multi-regression test was used to evaluate the relationship between Audit Committee characteristics and IFR for Bahraini listed companies. The results have showed that the relationship between Audit Committee characteristics and IFR is negative, which indicates that the Audit committee characteristics have no influence over the disclosure of financial information over the internet. However, Frequency of meeting of the board and Big4 resulted in a positive relationship with internet financial reporting. The study ends with a main conclusion and recommendation that contain certain steps and advices of disclosing financial information in an appropriate way through the internet in order to improve the relationship between Audit committee characteristics and IFR.

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Knowledge Management To Improve Local Government Services

International Journal of Science, Technology & Management ◽

10.46729/ijstm.v2i3.227 ◽

2021 ◽

Vol 2 (3) ◽

pp. 582-591

Author(s):

Anwar Sadat

Keyword(s):

Knowledge Management ◽

Local Government ◽

Local Governments ◽

Case Study Research ◽

High Mobility ◽

Regional Government ◽

Organizational Goals ◽

Intellectual Assets ◽

Government Experience ◽

And Performance

This study aimed to improve the service of local governments in combining existing knowledge in an organization so that it can create, collect, maintain and manage employee knowledge and performance through the mastery of knowledge by all members. When knowledge sharing has been successfully applicated in ensuring the services survived in which each apparatus can synergy to achieve better performance to achieve common goals. employees in the Regional Government experience high mobility between agencies in the regions with various basic tasks and functions. Therefore, we need a high adaptability by an employee to be able to carry out tasks in a new place as quickly as possible. This condition results in an agency that is very important to manage its resources in order to support every employee (HR) possessed to carry out their duties properly even though the employee concerned has just entered his institution. This is where the importance of knowledge management or knowlegde management can be felt to keep the organization moving forward despite facing various situations that affect the performance of achieving organizational goals. This study uses a qualitative approach to the type of instrumental case study research. The location of the study was conducted at the Baubau City Regional Secretariat. Data collection techniques used, namely: in-depth interviews, document studies and observations. The results showed that Knowledge Management is an effort to improve the performance capabilities of local government apparatus services in managing their intellectual assets, in the form of existing knowledge and experience. The aim is to utilize these assets to achieve better service performance to accelerate the achievement of the objectives implemented in accordance with bureaucratic reform

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PENGARUH KINERJA KEUANGAN DAN KARAKTERISTIK DAERAH TERHADAP PENYAJIAN LAPORAN KEUANGAN PEMERINTAH DAERAH MELALUI INTERNET

Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen ◽

10.32477/jrm.v6i2.21 ◽

2020 ◽

Vol 6 (2) ◽

pp. 157-172

Author(s):

Priyastiwi Priyastiwi ◽

Nunung Saputra

Keyword(s):

Local Government ◽

Financial Performance ◽

Government Expenditure ◽

Financial Statements ◽

Financial Information ◽

The Internet ◽

Voluntary Reporting ◽

Central Java ◽

Per Capita ◽

Local Government Expenditure

The purpose of this research is to analyze the effect of local government financial performance and their characteristic on the degree of their voluntary reporting of financial statements on the internet. Local government financial performance are measured by intergovernmental revenue, local government expenditure, local government assets, and leverage. While the local government characteristic is income per capita. The samples are financial statement of local government in DIY and Central Java. A total of 40 financial statements are 5 from financial statements form DIY and 35 financial statements form Central Java. The research analysis used multiple regression analysis. The results of this study show the performance financial are intergovernmental revenue, local government expenditure, local government assets have significant positive effect on degree of their voluntary reporting of financial information on the internet, while leverage have significant negative effect. On the otherhand income per capita has no effect on degree of their voluntary reporting of financial information on the internet.

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