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

Aminah, Lindrianasari and Rosmiaty

International Journal of Monetary Economics and Finance, 2016, vol. 9, issue 2, 198-211

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. (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:ids:ijmefi:v:9:y:2016:i:2:p:198-211

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