Analysis of the quality of performance report of the local government on websites: Indonesian case (original) (raw)
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The study aims to assess the quality of disclosure in performance of the local administration report (LAR) in the local government which is published on the websites. Quality criteria are based on: (1) the information that should be disclosed according to the regulations; and (2) the comprehensibility format of the report. Using the content analysis, the results showed that the information published only disclosed 35.46% of the information that should be conveyed. The low quality of disclosure is caused by the absence of disclosing standard of the LAR. The types of information which are not presented or inadequately covered are only a small portion of information displayed uses graphs and tables, and information about performances and its measurements are not presented in a systematic way. Format of presentation consisted of a summary with very long narrative does not guarantee that the important information is conveyed sufficiently to the public. From these results, it is expected for the regulator to develop a disclosing manual of LAR containing types of information and format of presentation which can help the public comprehend the information. The findings of this work show that the quality of the transparency of the reporting made by public bodies becomes crucial for public accountability.
Financial and performance transparency on the local government websites in Indonesia
Journal of theoretical and applied information technology, 2014
E-government in Indonesia started since the issuance of Presidential Instruction Number 3 Year 2003. 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. This study has two objectives, that are 1) to analyze the development of the implementation of Presidential Instruction Number 3 Year 2003 with a focus on the transparency of financial and performance information and 2) to analyze the factors that affect the transparency level of financial and performance information in local government websites. To achieve these two objectives, we calculate the level of financial and performance information transparencies based on checklist and analyze the results descriptively then perform multiple regressions to test the influence of economic factors and characteristics of local government on the level of financial and pe...
Financial Information Disclosure Measurement on The Website of Indonesian Local Government
2020
Ringkasan Indonesian government still faces a number of challenges that might hinder the implementation of e-Government, including telecommunications infrastructure insufficientcy; funding sustainability, lack of coordination and integration, various laws and regulations regarding e-Commerce and e-government. This research aims to develop a model to evaluate performance of e-Government in Indonesia based on financial information transparency disclosure model. Research objects are the website of 33 province, 349 districts, and 91 cities in Indonesia. The evaluation is focused on the features and availability of financial report on the website. Financial transparency is measured using IFDI which includes web design and web contents. The number of websites that are accessible at the time of data collection period is as much as 374 websites. In general, financial information disclosure index is relatively lower than website features index. This fact shows that policy of financial transp...
2014
This paper aims to contribute to Indonesian country-level analysis of non-financial disclosures in the public sector by assessing non-financial disclosures determinants in Indonesian municipals’ websites. Beginning with a content analysis of the websites of 434 Indonesian local government which data is gathered using a checklist developed based on the government regulation no. 38/2007 on the segregation of duties between central and local government, this study continues with a regression analysis to determine the impact of educational level, municipals’ wealth, size and financial independence to the level of the municipals’ nonfinancial disclosures on their websites. The content analysis shows that only less than 10% municipals disclose information about women and community empowerment programs, anti-corruption programs and environmental related issues, while more than 50% disclose information about the geographical area, the areas’ potentials and tourism attractiveness. Observatio...
2020
Purpose: This study aims to analyze and correlate the significant factors that support the financial report system in local government to be more transparent and accountable. Design/Methodology/Approach: The article analyzes the government apparatuses competence, organization commitment, standard operating procedures, and control system, which are measured by data collected from selected local government and are analyzed through SPPS software. The measurement of financial reports' availability is done through a system-based crosstab correlation technique that displays factors and indicators accordingly. It shows the significance of the correlation between each factor and indicator. The explanation of each factor and indicator is done through quantitative and qualitative research. Findings: The research found that two main significant factors support transparency and accountability: government competence apparatuses and organizational commitment. On the other hand, two factors ar...
Journal of Economics, Business and Accountancy Ventura, 2016
This study aims to analyze the effect of financial performance of local governments towards the disclosure compliance of financial information on the website, as well as the political environment as a moderating variable for the effect of the financial performance of local governments towards disclosure compliance of financial infor-mation on the website. The study was conducted at the local government in Sulawesi with the sample consisting of 53 governments. The data were analyzed by partial least square (PLS). The results showed that good financial performance of local governments can encourage disclosure compliance of financial information on the website. This study also found that the political environment cannot moderate the effect of the financial performance towards the disclosure compliance of financial information on the website. This is due to the people who are interested more in paper-based reporting. The implication of this study was to encourage related re-search as we...
Performance Reporting: Assessing the Annual Reports of Malaysian Local Authorities
International Journal of Public Administration, 2012
Full t erm s and condit ions of use: ht t p: / / www.t andfonline.com / page/ t erm s-and-condit ions This art icle m ay be used for research, t eaching, and privat e st udy purposes. Any subst ant ial or syst em at ic reproduct ion, redist ribut ion, reselling, loan, sub-licensing, syst em at ic supply, or dist ribut ion in any form t o anyone is expressly forbidden.
Analysis of Local Government Web Transparency of South Eastasia Countries: A Case Study in Indonesia
2019
The aim of this study is to find out level of web transparency of local government organization among ASEAN countries with Indonesia as the case study. Indonesia has 416 regencies and 97 cities. However, only 148 regencies and 38 cities can be analysed further due to out of criteria. Local government that were included in the analysis only when the local governments publish their Financial Statement in their websites. Data were collected by using content analysis. The Web Transparency was measured by using combination of Municipalities Transparency Index and Digital Transparency Index. 8 dimensions developed by da Cruz and Gary (2015) were regrouped into 3 variables: General Information; Managerial and Administrative; and Relationship with External Parties. Transparency levels were measured by category developed by Kharisma (2018). The results found out that local governments in Indonesia have general information disclosed (39.02%), Managerial and Administrative (44.77%), and Relationship with External Parties (54.58%). In general, Local Government in Indonesia is still categorized as Lack of Transparency (46.12%). The results of this study are expected to enrich knowledge related to Management Information Systems and improve information system management at Local Government in South East Asia especially in Indonesia..
THE QUALITY OF THE INFORMATION CONTENT OF PUBLISHED GOVERNMENT FINANCIAL STATEMENTS
This paper investigates three basic qualitative epithets of Government Financial Statements. These are the adequacy of the financial reporting statements in meeting the information need of diverse user groups in the country, reports utilization, and compliance of the statements with the statutory requirements. To accomplish the objectives of this paper, three hypotheses were formulated and tested. On the basis of these hypotheses, personal interview and government financial statement evaluation questionnaire were used as research instruments. The descriptive and parametric statistics were employed in analysing the data and testing the hypotheses, respectively. The paper revealed that the Government Financial Statements, in the present form, significantly comply with statutory laws but inadequate for report utilisation. There is high desire by the user groups for a more comprehensive and informative Government Financial Statements. Consequently, to improve the quality of the financial statements, it is recommended that the financial reports should be simplified with special financial reports based on users’ request. The need for emphasis on external reporting over stewardship reporting is strongly advocated. These will add value to the usefulness of Government Financial Statements.
Scholars Bulletin
This study was conducted with the aim to determine the effects of local government size, income per capita, local government wealth and audit opinion on the quality of internet financial reporting disclosures in local governments in accordance with Minister of Home Affairs Instruction No. 188.52/1797/SJ. The population in this study was all the official websites of the provincial governments in Indonesia, which covered 34 provinces. The samples in this study were all the official websites of the provincial governments in Indonesia with the observation years of 2015-2017, so the total amount of data in this study was 102 data (34 x 3 years). The samples in this study were selected using the survey data method on the official websites of the Provincial Governments in Indonesia. The results showed that the size of the local government had a significant effect on the quality of internet financial reporting disclosures in local governments, while income per capita, local wealth and audit opinion did not affect the quality of internet financial reporting disclosures in local governments.