scholarly journals TRANSPARANSI INFORMASI PEMERINTAH DAERAH MELALUI WEBSITE: FAKTOR POLITIK ATAU KEUANGAN?

2020 ◽  
Vol 20 (1) ◽  
pp. 43
Author(s):  
Sutaryo Sutaryo ◽  
Kurniasari Tri Amanu
Keyword(s):  
Local Government ◽  
Political Ideology ◽  
Local Governments ◽  
Political Competition ◽  
Complete Information ◽  
Information Delivery ◽  
Government Information ◽  
Information Transparency ◽  
Competition Level ◽  
Government Websites

<p><em>This research aims to examine the effect of political factors covering regent/mayor profile, political ideology and political competition level, and financial factors covering liquidity and regional independence on information transparency of local government in Indonesia. This study analyzes 309 Indonesian local government websites using multiple linear regression. The result shows that regent/mayor profile, political competition level and regional independence affect information transparency of local government. Meanwhile, political ideology and financial liquidity do not have significant effect. This result implies to local governments to improve their financial independence in order to encourage more complete information delivery. In addition, people should be more precise and careful on local government information, especially in a local government led by incumbent head and in low local political competition. Incumbent regional heads tend to deliver more information to defend their power while low local political competition leads to a tendency of lower information delivery.</em></p>

scholarly journals Exploring government internet financial reporting in Indonesia

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.

Local government transparency index: determinants of municipalities’ rankings

2016 ◽  
Vol 29 (4) ◽  
pp. 327-347 ◽  
Author(s):  
Joaquim Filipe Ferraz Esteves de Araujo ◽  
Francisca Tejedo-Romero
Keyword(s):  
Political Ideology ◽  
Local Governments ◽  
Political Competition ◽  
Public Information ◽  
Political Factors ◽  
Content Type ◽  
Information Transparency ◽  
Abuse Of Power ◽  
Transparency International ◽  
Official Sources

Purpose – Cases of corruption, embezzlement, theft and fraud, abuse of discretion, favoritism, nepotism, clientelism, and abuse of power in governments have led to a growing demand from society to access public information. In response to this demand, governments have been forced to be more transparent in the conduct of their activities. The information transparency index (TI) may be conditioned by economic and political characteristics of local governments affecting the information provided. What factors influenced the index of municipal transparency? Literature about transparency is largely based on the explanations of the agency theory and the legitimacy theory. Based on the postulates of both theories, the purpose of this paper is twofold. First, study the index transparency in Spanish municipalities, and, second, determine the main features that are affecting the index of transparency. Design/methodology/approach – Data were collected from Transparency International Spain ranking and from official sources. Univariate and multivariate analysis are performed for the treatment of data. Findings – The results shows that political factors like electoral turnout, political ideology, and political competition have a significant effect on the index of transparency. Gender has no significant effect on the index of transparency. Originality/value – This study is a contribution to the growing body literature of transparency in order to understand what explains the variations of the TI among municipalities.

Egyptian Local Government Website Portals

2012 ◽  
pp. 577-593
Author(s):  
Hisham M. Abdelsalam ◽  
Christopher G. Reddick ◽  
Hatem A. ElKadi
Keyword(s):  
Local Government ◽  
Human Development ◽  
Social Services ◽  
Local Governments ◽  
Information Dissemination ◽  
Limited Impact ◽  
Development Indicators ◽  
Government Websites ◽  
Developed Nations ◽  
Government Website

This chapter examines the development of e-Government in selected Egyptian local governments. A content analysis of 25 local government website portals was conducted examining categories of e-Management, e-Services, e-Democracy, and e-Decision making. The study first sets out to examine the overall level of maturity of local government websites in these four areas in Egypt. Second, this study examines whether Egyptian human development indicators explain the maturity of local government websites. Firstly, the overall results indicated that e-Government maturity in Egypt was primarily in the information dissemination stage. Secondly, local governments had a greater population in social services industries which indicated a greater level of e-Government maturity. Out of 17 variables tested, there were very few human development indicators related to e-Government website maturity. The results of this chapter showed the maturity of e-Government in local governments in a developing country matched against developed nations. Also, the results showed the limited impact of human development indicators to predict e-Government website maturity.

scholarly journals Financial statements disclosure on Indonesian local government websites

2019 ◽  
Vol 4 (1) ◽  
pp. 112-128
Author(s):  
Wahyudin Nor ◽  
Muhammad Hudaya ◽  
Rifqi Novriyandana
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Financial Statements ◽  
Education Level ◽  
Content Type ◽  
Audit Opinion ◽  
Level Of Education ◽  
The Public ◽  
Government Websites

Purpose The purpose of this paper is to examine the extent to which audit opinion, audit findings, follow-up audit recommendations, level of education, level of welfare and heads of local governments’ commitment influence the disclosure of financial statements on the official website of local government. Design/methodology/approach The data of this research comprise 68 financial statements during the period 2015–2016 collected from 34 local governments across Indonesia by employing the census method. The data then are analyzed using logistic regression. Findings The results of this study show that audit opinion has a positive significant influence on the disclosure of financial statements on local government websites in Indonesia, while the audit findings, follow-up audit recommendations, level of education, level of welfare and heads of local governments’ commitment have no significant influences on the disclosure of financial statements local governments’ websites across Indonesia. Originality/value The study contributes to the public sector accounting research by enhancing our understanding to the disclosure of financial statements on local government websites.

The Effect of Societal Values on Local Government Transparency: Applying Hofstede’s Cultural Dimmensions

2013 ◽  
Vol 11 (4) ◽  
pp. 829-850 ◽  
Author(s):  
Jose Frías-Aceituno ◽  
Lázaro Rodríguez-Ariza ◽  
María-Isabel González-Bravo
Keyword(s):  
Local Government ◽  
Cultural Values ◽  
Financial Reporting ◽  
Local Governments ◽  
Cultural Dimensions ◽  
Social Perspectives ◽  
Societal Values ◽  
Government Websites ◽  
Corporate Social ◽  
Societal Expectations

In the last decade, a growing number of organizations worldwide have started reporting on issues concerning their economic, social and environmental behaviour. However, public administrations show a delay in this regard although there is growing interest from citizens regarding sustainability transparency. This paper contributes to intra-country analyses of non-financial reporting in the public sector by studying transparency concerning sustainability in municipalities; it analyses the coherence between societal values, identified using Hofstede’s cultural dimensions, and local governments’ corporate social responsibility disclosures. We undertook a content analysis of 101 Colombian, Portuguese and Spanish local government websites and employed different graphical and statistical techniques to analyse the extent of disclosure and the relationship with societal expectations of transparency. The results showed several thematic differences between countries in disclosure preferences relating to societal cultural values of collectivism, femininity, tolerance and equity. Countries with equilibrium in all cultural values are more transparent; those with a prevalence of masculine and uncertainty avoidance cultural dimensions are particularly oriented to social perspectives and show a higher preference for strategic and economic information.

scholarly journals Pengaruh Karakteristik Pemerintah Daerah Terhadap Tingkat Pengungkapan Sukarela Informasi Keuangan Pada Website Pemerintah Daerah (Studi Kasus Pemerintah Daerah Tingkat Provinsi Se – Indonesia)

2018 ◽  
Vol 11 (1) ◽  
pp. 034
Author(s):  
Yulia Yustikasari
Keyword(s):  
Local Government ◽  
Voluntary Disclosure ◽  
Local Governments ◽  
Government Expenditure ◽  
Debt Financing ◽  
Financial Information ◽  
Section Data ◽  
Independent Variable ◽  
Government Websites ◽  
Government Website

This study aims to examine the characteristics of local governments affect the Level of Voluntary Disclosure of Financial Information on Local Government Websites. Testing the influence of independent variables to the dependent variable used multiple linear regression equation and using cross section data. The results of testing on hypotheses provide evidence that the independent variable of Local Government does not affect the Voluntary Disclosure Level of Financial Information on Local Government Website, In addition to variable Government Expenditure does not affect the Voluntary Disclosure of Financial Information at Local Government Website, for Debt Financing variables Local Government has significant effect on Voluntary Disclosure Level of Financial Information at Local Government Website, for variable of Local Governmental Size has no effect to Voluntary Disclosure Level of Financial Information on Local Government Website.

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

2016 ◽  
Vol 3 (2) ◽  
pp. 89-104 ◽  
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.

scholarly journals Political Competition and Local Government Performance: Evidence from Indonesia

2018 ◽  
Author(s):  
Jahen Fachrul Rezki
Keyword(s):  
Local Government ◽  
Instrumental Variables ◽  
Local Governments ◽  
Political Competition ◽  
Public Spending ◽  
The Political ◽  
Government Performance ◽  
Standard Deviation Increase ◽  
Per Capita ◽  
The Impact

This paper analyses the impact of political competition on local government performance in Indonesia. This study uses a new database that covers 427 districts in Indonesia, from 2000 to 2013. In Indonesia, local governments are largely responsible for fulfilling basic service delivery and, in this regard, they are extremely powerful. Political competition is measured using the Herfindahl Hirschman Concentration Index for the district parliament election. This variable is potentially endogenous, because political competition is likely to be non-random and correlated with unobservable variables. To solve this problem, I use the lag of political competition for neighbouring districts within the same province, as well as the political competition from the 1955 general election, as instrumental variables for political competition. The degree of political competition has been found to boost real Regional Gross Domestic Product (RGDP) per capita by 1.9%. Furthermore, a one standard deviation increase in political competition would increase RGDP growth by approximately 0.81%. The results also support the findings of previous studies, which have found that stiffer political competition is associated with higher public spending (e.g. infrastructure spending) and pro-business policies.

scholarly journals Validation of e-Government Information Delivery Attributes: The Adoption of the Focus Group Method

2021 ◽  
Vol 27 (10) ◽  
pp. 1069-1095
Author(s):  
José Monteiro ◽  
Maria Bernando ◽  
Mafalda Ferreira ◽  
Tânia Rocha
Keyword(s):  
Focus Group ◽  
Information Delivery ◽  
Group Method ◽  
Large Set ◽  
Government Information ◽  
The Public ◽  
Emotional Aspects ◽  
Government Websites ◽  
Group Interviews ◽  
Focus Group Method

In democratic countries, government websites became an important channel for interaction with the public administration in the last few years. Nevertheless, several issues have an impact on the way users access to content and information. Lack of accessibility and usability or, in the broad sense, lack of concern with user needs, can still be found in many government websites. To address the problem, a previous literature review on e-government information delivery attributes was performed. Based on this review, a large set of attributes related to quality was obtained to evaluate these dimensions in the context of e-government. The purpose of this study is to better understand which of these attributes are the most valued, in the users&rsquo; perspective, for evaluating content delivered by government websites. A qualitative approach was adopted, using Focus Group interviews as a strategy to obtain data and Thematic Analysis to analyze such data. The main results highlighted the attributes related to content delivery, interaction, and emotional aspects. User Experience, accessibility, and usability were prioritized by Focus Group participants.

scholarly journals Determinants of Internet Financial Reporting in Indonesian Local Governments

2017 ◽  
Vol 2 (1) ◽  
pp. 101
Author(s):  
Warsidi . ◽  
Wahyu Rizkiyaningsih ◽  
Oman Rusmana ◽  
Sukirman .
Keyword(s):  
Local Government ◽  
Financial Reporting ◽  
Local Governments ◽  
Political Competition ◽  
Total Sample ◽  
Relevant Information ◽  
Positive Influence ◽  
Financial Information ◽  
The Internet ◽  
And Performance

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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