Int. J. of Monetary Economics and Finance   »   2016 Vol.9, No.2

 

 

Title: Good government governance and opinions of the audit board of Republik Indonesia

 

Authors: Aminah; Lindrianasari; Rosmiaty

 

Addresses:
Accounting Department, Universitas Bandar Lampung, Jl. Zainal Abidin Pagar Alam No. 26, Bandar Lampung, 35142, Indonesia
Accounting Department, Universitas Lampung, Jalan Sumantri Brojonegoro No. 1, Bandar Lampung, 35142, Indonesia
Accounting Department, Universitas Bandar Lampung, Jl. Zainal Abidin Pagar Alam No. 26, Bandar Lampung, 35142, Indonesia

 

Abstract: This study aims to provide an empirical evidence over the transparency and accountability of local governments of Indonesia. This research is important because local governments should be able to apply the principles of good government governance, as a ways of improving services to the public. This study used two variables as predictors of the performance of local government financial reporting, transparency and accountability. The final sample for testing the relationship of transparency on the performance of local government financial statements are as many as 461 local governments. While the sample for testing the relationship of accountability on the performance of local government financial statements is as many as 1,238 in period 2009-2011. The results of the testing of both hypotheses of this study indicate that good government governance (shown by the degree of transparency and accountability) have been associated with the performance of local government financial statements.

 

Keywords: audit boards; Republik Indonesia; financial reporting; transparency; accountability; good governance; local government; auditing; financial statements.

 

DOI: 10.1504/IJMEF.2016.076479

 

Int. J. of Monetary Economics and Finance, 2016 Vol.9, No.2, pp.198 - 211

 

Available online: 10 May 2016

 

 

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