IDEAS home Printed from https://ideas.repec.org/a/ers/ijebaa/vviiiy2020i4p525-544.html
   My bibliography  Save this article

What Factors Affect Financial Transparency Reports? A Study of Regional Government Financial Reports in South Sulawesi Province, Indonesia

Author

Listed:
  • Jamaluddin Ahmad
  • Nurjannah Nonci
  • Achmad Nurmandi
  • Eko Priyo Purnomo
  • Agustiyara

Abstract

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 are less significant, the standard operating procedures and control system. In terms of indicators, the most significant that supports transparency and accountability, namely government structure, and the weakest indicator is ICT because some do not explicitly use the website-based system's accessibility. Practical Implications: This paper is a scientific report and can be a policy recommendation to support the local government in achieving transparency and accountability and gaining unqualified opinion. Originality/Value: There is still a lack of research on developing a local government reporting system by measuring transparency and accountability towards those selected four factors. The value of this paper is to classify affecting factors on the financial reporting system to improve the accountability and transparency of local government.

Suggested Citation

  • Jamaluddin Ahmad & Nurjannah Nonci & Achmad Nurmandi & Eko Priyo Purnomo & Agustiyara, 2020. "What Factors Affect Financial Transparency Reports? A Study of Regional Government Financial Reports in South Sulawesi Province, Indonesia," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(4), pages 525-544.
    • Handle: RePEc:ers:ijebaa:v:viii:y:2020:i:4:p:525-544
    as

    Download full text from publisher

    File URL: https://ijeba.com/journal/604/download
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Ümit Kalkan & Fahriye Altınay Aksal & Zehra Altınay Gazi & Ramazan Atasoy & Gökmen Dağlı, 2020. "The Relationship Between School Administrators’ Leadership Styles, School Culture, and Organizational Image," SAGE Open, , vol. 10(1), pages 21582440209, January.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Christo Swart & Lidia Pottas & David Maree & Marien Alet Graham, 2022. "Roll Up Your Sleeves: Servant Leadership as a Paradigm for the Challenging South African School Context?," SAGE Open, , vol. 12(2), pages 21582440221, May.
    2. Mikušová, Marie & Klabusayová, Naděžda & Meier, Vojtěch, 2023. "Evaluation of organisational culture dimensions and their change due to the pandemic," Evaluation and Program Planning, Elsevier, vol. 97(C).
    3. Mehmet Karadağ & Fahriye Altınay Aksal & Zehra Altınay Gazi & Gökmen Dağli, 2020. "Effect Size of Spiritual Leadership: In the Process of School Culture and Academic Success," SAGE Open, , vol. 10(1), pages 21582440209, March.
    4. Per Nikolaj Bukh & Karina Skovvang Christensen & Morten Lund Poulsen, 2022. "Performance Funding: Exam Results, Stakes, and Washback in Danish Schools," SAGE Open, , vol. 12(1), pages 21582440221, March.
    5. Ekrem Toklucu & Fatoş Silman & Selahattin Turan & Ramazan Atasoy & Ümit Kalkan, 2022. "The Effects of the Crisis Management Skills and Distance Education Practices of Universities on Student Satisfaction and Organizational Image," Sustainability, MDPI, vol. 14(10), pages 1-23, May.
    6. Jemma Lynch & Dympna Daly & Niamh Lafferty & Patricia Mannix McNamara, 2022. "The Real Deal: A Qualitative Investigation of Authentic Leadership in Irish Primary School Leaders," Societies, MDPI, vol. 12(4), pages 1-20, July.
    7. Juharyanto Juharyanto & Imron Arifin & Sultoni Sultoni & Maulana Amirul Adha & Muhammad Imran Qureshi, 2023. "Antecedents of Primary School Quality: The Case of Remote Areas Schools in Indonesia," SAGE Open, , vol. 13(1), pages 21582440221, January.
    8. Nguyen Hai Thanh & Nguyen Van Quang & Nguyen Ngoc Anh, 2022. "The relationship between leadership style and staff work engagement: An empirical analysis of the public sector in Vietnam," Palgrave Communications, Palgrave Macmillan, vol. 9(1), pages 1-12, December.
    9. Servet Yalçınkaya & Gökmen Dağlı & Fahriye Altınay & Zehra Altınay & Ümit Kalkan, 2021. "The Effect of Leadership Styles and Initiative Behaviors of School Principals on Teacher Motivation," Sustainability, MDPI, vol. 13(5), pages 1-18, March.
    10. Alina Nicoleta BONCILICA, 2023. "The State of the Pre-University Education System in Romania. Is Educational Management Professional and Based on Responsibility?," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 24(1), pages 46-56, March.

    More about this item

    Keywords

    Accountability and transparency; report system; local government.;
    All these keywords.

    JEL classification:

    • G11 - Financial Economics - - General Financial Markets - - - Portfolio Choice; Investment Decisions

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ers:ijebaa:v:viii:y:2020:i:4:p:525-544. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Marios Agiomavritis (email available below). General contact details of provider: https://ijeba.com/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.