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Fiscal Policy Disclosure In Indonesian Local Governments

Author

Listed:
  • Johan Arifin
  • Greg Tower
  • Stacey Porter

    (Universitas Islam Indonesia, Curtin University Perth Australia
    Curtin University, Perth Australia
    Curtin University, Perth Australia)

Abstract

Studi ini meneliti tingkat pengungkapan informasi kebijakan fiskal dalam laporan keuangan pemerintah daerah Indonesia. Indonesia adalah sebuah negara berkembang yang baru saja melalukan reformasi keuangan negara secara komprehensif. Teori institusional isomorphic diadopsi sebagai teori yang mendasari studi ini. Hasil studi ini menyatakan bahwa terdapat tingkat pengungkapan informasi kebijakan fiskal yang tinggi dalam laporan keuangan pemerintah daerah yang diukur dengan index ketaatan kebijakan fiskal yaitu 81,2%. Analisis regresi menunjukkan bahwa variabel ‘coercive’ yang diukur dengan jumlah anggota dewan merupakan prediktor terhadap tingkat pengungkapan informasi kebijakan fiskal. Pemerintah daerah yang mempunyai lebih banyak jumlah anggota dewan lebih intensif mengkomunikasikan informasi kebijakan fiskalnya. Selain itu, umur pemerintah daerah dan ketergantungan keuangan juga mempengaruhi tingkat pengungkapan informasi kebijakan fiskal pada pemerintah daerah Indonesia.

Suggested Citation

  • Johan Arifin & Greg Tower & Stacey Porter, 2013. "Fiscal Policy Disclosure In Indonesian Local Governments," Jurnal Akuntansi dan Auditing Indonesia, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, vol. 17(1), pages 13-30, Juni.
    • Handle: RePEc:uii:jaaife:v:17:y:2013:i:1:p:13-30
    DOI: http://dx.doi.org/10.20885/jaai.vol17.iss1.art2
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