Identification of the integrity index in local governments in Java

Intiyas Utami (), Gideon Felix Gunawan (), Gracella Theotama (), Aprina Nugrahesthy Sulistya Hapsari () and Natasia Alinsari ()

Journal of Contemporary Accounting, 2023, vol. 5, issue 1

Abstract: The decentralization system of government implemented in Indonesia creates a Local Government that has its own authority and make it easier for leaders to commit corruption. The high level of corruption in Indonesia obstructs the 16th Sustainable Development Goals (SDGs). The disclosure of integrity through the local government websites can create public disclosure information so that, the public can assess the performance of each government and mitigate corruption levels. This study aims to explore the integrity disclosure index and identify the problems in disclosing integrity through the website. This study discusses Institutional Theory by using coercive isomorphism. Data was collected based on content analysis on the 113 websites of the Local Governments in Java. As the result, the average disclosure on the websites of the Local Governments in Java is 64.83%. With this good disclosure of integrity, local governments in Java can support the Law on Public Information Disclosure.

Date: 2023
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:uii:jcauii:v:5:y:2023:i:1:id:26010

Access Statistics for this article

Journal of Contemporary Accounting is currently edited by Ana Yuliani

More articles in Journal of Contemporary Accounting from Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia
Bibliographic data for series maintained by Ana Yuliani ().