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Financial reporting compliance in Indonesian local governments: Mimetic pressure dominates

Author

Listed:
  • Johan Arifin
  • Greg Tower
  • Stacey Porter

Abstract

Studi ini bertujuan untuk menguji tingkat pengungkapan wajib pada laporan keuangan pemerintah daerah di Indonesia dengan menggunakan perspektif teori institusional. Indonesia merupakan negara dengan komposisi penduduk muslim terbanyak di dunia yang barusaja melakukan reformasi sektor publik secara komprehensif. Hasil riset menunjukkan bahwa tingkat pengungkapan wajib dalam laporan keuangan sebesar 49,9%, dimana pengungkapan tertinggi adalah pos kebijakan fiskal (81,2%), sedangkan pengungkapan terendah adalah informasi mengenai ekonomi makro (33.6%). Hasil analisis regresi menunjukkan bahwa variabel ‘mimetic isomorphism’ yang diukur dengan menggunakan proxi lokasi daerah (jurisdiksi) merupakan variabel prediktor yang secara positif signifikan mempengaruhi tingkat pengungkapan wajib. Selain itu, umur pemerintah daerah juga berpengaruh positif dan signifikan terhadap tingkat pengungkapan wajib pada laporan keuangan pemerintah daerah di Indonesia.

Suggested Citation

  • Johan Arifin & Greg Tower & Stacey Porter, 2015. "Financial reporting compliance in Indonesian local governments: Mimetic pressure dominates," Jurnal Akuntansi dan Auditing Indonesia, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, vol. 19(1), pages 68-84.
    • Handle: RePEc:uii:jaaife:v:19:y:2015:i:1:p:68-84:id:4325
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    Cited by:

    1. 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.

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