IDEAS home Printed from https://ideas.repec.org/a/rnd/arjebs/v14y2022i3p11-19.html
   My bibliography  Save this article

Determinants of Mandatory Disclosure for Local Government Financial Statements

Author

Listed:
  • Afifah Muawanah
  • Ermawati

Abstract

This study sought to objectively investigate the impact of local government financial disclosure levels on the amount of income in the municipality, general allocation fund, number of local parliaments, and human development index (LKPD). All financial accounts from local governments in Indonesia make up the study's population. 455 district/city administrations across the island of Sumatra were used as the purposive selection sample for this study from 2017 to 2019. In this work, multiple linear regression analysis with STATA version 16 is used for hypothesis testing. The level of disclosure of LKPD is unaffected by the income level of the municipality or general allocation funds, according to the examination of the data. While having an impact on the level of disclosure of local government financial statements (LKPD) are the number of local parliaments and the human development index. This study offers data on variables that will impact the amount of disclosure in financial statements for local governments. A higher level of disclosure will signify that local governments are managing their finances with a high degree of accountability and openness.

Suggested Citation

  • Afifah Muawanah & Ermawati, 2022. "Determinants of Mandatory Disclosure for Local Government Financial Statements," Journal of Economics and Behavioral Studies, AMH International, vol. 14(3), pages 11-19.
    • Handle: RePEc:rnd:arjebs:v:14:y:2022:i:3:p:11-19
    DOI: 10.22610/jebs.v14i3(J).3308
    as

    Download full text from publisher

    File URL: https://ojs.amhinternational.com/index.php/jebs/article/view/3308/2103
    Download Restriction: no
    File URL: https://ojs.amhinternational.com/index.php/jebs/article/view/3308
    Download Restriction: no
    File URL: https://libkey.io/10.22610/jebs.v14i3(J).3308?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Carlos Serrano-Cinca & Mar Rueda-Tomás & Pilar Portillo-Tarragona, 2009. "Factors Influencing E-Disclosure in Local Public Administrations," Environment and Planning C, , vol. 27(2), pages 355-378, April.
    2. Pancawati Hardiningsih & Indira Januarti & Ceacilia Srimindarti & Rachmawati Meita Oktaviani, 2019. "Does the characteristics of regional government and complexity affect on the disclosure regional financial statements?," Jurnal Akuntansi dan Auditing Indonesia, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, vol. 23(2), pages 106-116.
    3. Pancawati Hardiningsih & Indira Januarti & Ceacilia Srimindarti & Rachmawati Meita Oktaviani, 2019. "Does the characteristics of regional government and complexity affect on the disclosure regional financial statements?," Jurnal Akuntansi dan Auditing Indonesia, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, vol. 23(2), pages 106-116, DESEMBER.
    4. Khoirul Aswar & Siti Zabedah Saidin, 2018. "Accrual Accounting Adoption In Java Municipalities: An Empirical Investigation," International Journal of Business and Economic Sciences Applied Research (IJBESAR), International Hellenic University (IHU), Kavala Campus, Greece (formerly Eastern Macedonia and Thrace Institute of Technology - EMaTTech), vol. 11(3), pages 24-30, December.
    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. Cañizares-Espada Manuela & Muñoz-Colomina Clara Isabel & Pérez-Estébanez Raquel & Urquía-Grande Elena, 2021. "Transparency and Accessibility in Municipalities: The Case of Social Services in Spain," Central European Journal of Public Policy, Sciendo, vol. 15(5), pages 31-54, June.
    2. Nevado Gil, María Teresa & Gallardo Vázquez , Dolores, 2019. "Local government social responsibility: empirical evidence in the region of Extremadura," INVESTIGACIONES REGIONALES - Journal of REGIONAL RESEARCH, Asociación Española de Ciencia Regional, issue 45, pages 161-179.
    3. Albertina Paula Monteiro & Francisco Barbosa & Amélia Ferreira da Silva & Catarina Cepêda, 2023. "Industry and performance in the Portuguese listed companies: the mediating role of the environmental information disclosure," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 10(4), pages 372-389, June.
    4. Diego Fernando Católico, 2012. "Revelación y divulgación de la información financiera y no financiera de las universidades públicas en Colombia," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, June.
    5. Davide Giacomini & Anna Simonetto, 2020. "How Mayors Perceive the Influence of Social Media on the Policy Cycle," Public Organization Review, Springer, vol. 20(4), pages 735-752, December.
    6. Andrei-Razvan CRISAN, 2016. "An Assessment Of The Transparency Level In Romanian Public Universities," CrossCultural Management Journal, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 2, pages 83-91, December.
    7. Aditya Wira Dianto & Khoirul Aswar, 2020. "Assessing Accrual Accounting Implementation in Cianjur Regency: An Empirical Investigation," International Journal of Business and Economic Sciences Applied Research (IJBESAR), International Hellenic University (IHU), Kavala Campus, Greece (formerly Eastern Macedonia and Thrace Institute of Technology - EMaTTech), vol. 13(1), pages 7-13, April.
    8. Katarina Ott & Velibor Maèkiæ & Mihaela Broniæ, 2019. "Political Stubbornness and Online Local Budget Transparency in Croatia," Zbornik radova Ekonomskog fakulteta u Rijeci/Proceedings of Rijeka Faculty of Economics, University of Rijeka, Faculty of Economics and Business, vol. 37(2), pages 553-585.
    9. Laura Saraite Sariene & Carmen Caba Pérez & Antonio M López Hernández, 2020. "Expanding the actions of Open Government in higher education sector: From web transparency to Open Science," PLOS ONE, Public Library of Science, vol. 15(9), pages 1-18, September.
    10. Laura Saraite-Sariene & Juana Alonso-Cañadas & Federico Galán-Valdivieso & Carmen Caba-Pérez, 2019. "Non-Financial Information versus Financial as a Key to the Stakeholder Engagement: A Higher Education Perspective," Sustainability, MDPI, vol. 12(1), pages 1-19, December.
    11. Juana Alonso-Cañadas & Federico Galán-Valdivieso & Laura Saraite-Sariene & Carmen Caba-Pérez, 2020. "Committed to Health: Key Factors to Improve Users’ Online Engagement through Facebook," IJERPH, MDPI, vol. 17(6), pages 1-22, March.
    12. Oktavia Nurlianto & khoirul aswar, 2020. "A Conceptual Framework on the Financial Statement Disclosure in Indonesia Local Government," Journal of Economics and Behavioral Studies, AMH International, vol. 12(3), pages 65-69.
    13. Paulo Reis Mourao & Mihaela Bronić & Branko Stanić, 2020. "Discussing the determinants of online budget transparency based on a spatial regression analysis of Croatian cities and municipalities: Do good neighbours make you better?," International Area Studies Review, Center for International Area Studies, Hankuk University of Foreign Studies, vol. 23(3), pages 268-287, September.
    14. Lovina Eka Putri & Khoirul Aswar & Ermawati, 2020. "Performance Measurement of Local Government in Indonesia: A Conceptual Study," Information Management and Business Review, AMH International, vol. 12(1), pages 41-44.
    15. Albertus Theo Jonathan & Khoirul Aswar & Ermawati, 2020. "The Implementation of Accrual Basis Accounting in Indonesian Local Government," Journal of Economics and Behavioral Studies, AMH International, vol. 12(4), pages 67-72.
    16. Francisca Tejedo-Romero & Joaquim Filipe Ferraz Esteves Araujo, 2023. "Critical factors influencing information disclosure in public organisations," Palgrave Communications, Palgrave Macmillan, vol. 10(1), pages 1-12, December.
    17. Vania Talitha & Khoirul Aswar, 2021. "Implementation of Accrual-Based Government Accounting Standards in Indonesia: A Review of Organizational Factors," Journal of Economics and Behavioral Studies, AMH International, vol. 13(5), pages 22-31.
    18. Grace T. Pontoh, 2018. "Internet Financial Reporting Of Public Institutions and E-Government as a Medium of Good Governance in Indonesia," GATR Journals jfbr143, Global Academy of Training and Research (GATR) Enterprise.
    19. Khoirul Aswar, 2019. "Factors on the Accrual Accounting Adoption: Empirical Evidence from Indonesia," International Journal of Business and Economic Sciences Applied Research (IJBESAR), International Hellenic University (IHU), Kavala Campus, Greece (formerly Eastern Macedonia and Thrace Institute of Technology - EMaTTech), vol. 12(3), pages 36-42, December.
    20. Branko Stanic, 2018. "Determinants of subnational budget/fiscal transparency: a review of empirical evidence," Public Sector Economics, Institute of Public Finance, vol. 42(4), pages 449-486.

    More about this item

    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:rnd:arjebs:v:14:y:2022:i:3:p:11-19. 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: Muhammad Tayyab (email available below). General contact details of provider: https://ojs.amhinternational.com/index.php/jebs .

    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.