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The Implementation of Human Capital Disclosures on the Financial Statements of Local Governments in Indonesia Based on the Institutional Theory

In: Recent Developments in Asian Economics International Symposia in Economic Theory and Econometrics

Author

Listed:
  • Henny Murtini
  • Djoko Suhardjanto
  • Djuminah Djuminah
  • Agung Nur Probohudono

Abstract

The objective of the study is to prove the suitability between the implementation of human capital disclosures on the financial statements of local governments in Indonesia and the political system, economic system, legal system, social and cultural system, and accounting infrastructure system based on institutional theory. The study is carried out by conducting a meta-analysis on human capital disclosure fit to institutional theory. The study finds that it is more appropriate using accounting infrastructure system for human capital disclosures on the financial statements of local governments in Indonesia. Based on a meta-analysis, it is found that the normative isomorphism is widely used in Indonesia. It should be implemented on human capital disclosures on the financial statements of local governments in Indonesia. Then, it is also found that there are many regulations on human capital but there are only a few human capital disclosures on the financial statements of local governments in Indonesia.

Suggested Citation

  • Henny Murtini & Djoko Suhardjanto & Djuminah Djuminah & Agung Nur Probohudono, 2021. "The Implementation of Human Capital Disclosures on the Financial Statements of Local Governments in Indonesia Based on the Institutional Theory," International Symposia in Economic Theory and Econometrics, in: Recent Developments in Asian Economics International Symposia in Economic Theory and Econometrics, volume 28, pages 337-350, Emerald Group Publishing Limited.
  • Handle: RePEc:eme:isetez:s1571-038620210000028019
    DOI: 10.1108/S1571-038620210000028019
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