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The Factors Of Financial Report Transparency In The Regional Government

Author

Listed:
  • Sumartono Sumartono
  • Muhammad Ridhwansyah Pasolo

Abstract

This research is aimed at investigating the empirical factors affecting the financial report transparency in the regional government of Papua province. The quantitative approach was used in this research. 92 comprehensive questionnaires were analyzed quantitatively. The double linear regression analysis shows that the financial report presentation, accessibility, and internal control significantly affect the financial report transparency in the regional government. This research implies important contribution that the empirical findings of the effect of financial report presentation, accessibility, and internal control system on the financial report transparency in the regional government are expected to foster constructive recommendations in the form of policy related to the financial report transparency in the regional government.

Suggested Citation

  • Sumartono Sumartono & Muhammad Ridhwansyah Pasolo, 2019. "The Factors Of Financial Report Transparency In The Regional Government," Journal of Contemporary Accounting, Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia, vol. 1(1), pages 11-25, January.
    • Handle: RePEc:uii:jcauii:v:1:y:2019:i:1:p:11-25
    DOI: 10.20885/jca.vol1.iss1.art2
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    Citations

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    Cited by:

    1. Nur Azlina & Ahrun Naza & Julita Julita, 2020. "Factors Influencing Readiness Of Local Governments In Implementing Government Regulation In Government Of Riau Province," Journal of Contemporary Accounting, Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia, vol. 2(1), pages 13-23, May.
    2. Muti’ah & Marsyaf & Bambang Subiyanto, 2024. "The Effect of Financial Statement Presentation, Public Transparency, and Internal Control Systems on Regional Financial Accountability," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 8(1), pages 353-364, January.

    More about this item

    Keywords

    Transparency; financial report; regional government; policy;
    All these keywords.

    JEL classification:

    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
    • G38 - Financial Economics - - Corporate Finance and Governance - - - Government Policy and Regulation

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