How good is the government? Analysis of west java’s local government disclosure through an integrated reporting framework

Arie Pratama (), Nunuy Nur Afiah () and Adhi Alfian ()

Humanities and Social Sciences Letters, 2023, vol. 11, issue 2, 179-202

Abstract: The present study aims to determine the level and quality of comprehensive performance disclosure of the West Java government of Indonesia using an integrated reporting framework. The study analyzes the disclosure of government performance information based on the Notes to the Financial Statements of 27 districts/city governments and one provincial government in the West Java region from 2016–2020. The data was obtained by conducting a content analysis of the government's financial statements using the integrated reporting quality disclosure matrix. Data were analyzed using descriptive statistics, non-parametric tests, and a cluster analysis. The results indicate that: (1) the quality of disclosure in government financial statements according to the integrated reporting framework is still low, with an average score of 35.19%; (2) there is no difference in the scores of disclosure items between district and city governments, but there is an increase in disclosure per year for two elements and total disclosure; and (3) the cluster formed indicates that 22 of 28 district and city governments need to improve the quality of their disclosures. In general, the disclosure quality of the West Java government’s financial statements is still at a low level. The results indicate the need to improve the quality of financial reporting by the government and the use of integrated reporting as a frame of reference.

Keywords: Financial reporting; Indonesia; Integrated reporting; Performance; Public sector. (search for similar items in EconPapers)
Date: 2023
References: Add references at CitEc
Citations:

Downloads: (external link)
https://archive.conscientiabeam.com/index.php/73/article/view/3350/7540 (application/pdf)
https://archive.conscientiabeam.com/index.php/73/article/view/3350/7638 (text/html)

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:pkp:hassle:v:11:y:2023:i:2:p:179-202:id:3350

Access Statistics for this article

More articles in Humanities and Social Sciences Letters from Conscientia Beam
Bibliographic data for series maintained by Dim Michael ().