Alvin Yoga Fanany
-
1 publications
-
1 downloads
-
12 views
- 200 Views
-
0 books
-
Determinant factors on the disclosure level of local government’s financial statements in Indonesia
Khoirul Aswar , Alvin Yoga Fanany , Mahendro Sumardjo , Meilda Wiguna , Eka Hariyani doi: http://dx.doi.org/10.21511/pmf.11(1).2022.01Public and Municipal Finance Volume 11, 2022 Issue #1 pp. 1-9
Views: 650 Downloads: 193 TO CITE АНОТАЦІЯFinancial reports are required from both the federal and municipal governments to demonstrate and improve governance and raise openness and accountability of government financial management. This study aims to determine how much mandatory disclosure in local government financial reports can be increased by adding variables such as the number of members in the legislative body, debt, and population, as well as a control variable – the age of the municipal authorities. The population of this study comprised all Local Government Financial Statements (LGFS) in Indonesia and the Supreme Audit Agency’s financial statement auditing requirements as of 2018. The paper adopted a purposive sample technique; 248 local governments in Indonesia were sampled. This study tested hypotheses using multiple regression analysis with the SPSS Version 25 application. The findings show that the number of members in the legislative body, debt, and total population do not affect the level of LGFS disclosure; however, the level of welfare does. This study should provide information that can help increase LGFS disclosure in a way that is valuable for local governments. Utilization of information technology in meeting social demands more efficiently and effectively is one of the strategies for local governments in carrying out financial statement disclosures.
-
1 Articles
-
1 Articles
-
1 Articles
-
1 Articles