The Implementation of Human Capital Disclosures on the Financial Statements of Local Governments in Indonesia Based on the Institutional Theory

Henny Murtini, Djoko Suhardjanto, Djuminah Djuminah and Agung Nur Probohudono

A chapter in Recent Developments in Asian Economics International Symposia in Economic Theory and Econometrics, 2021, vol. 28, pp 337-350 from Emerald Group Publishing Limited

Abstract: The objective of the study is to prove the suitability between the implementation of human capital disclosures on the financial statements of local governments in Indonesia and the political system, economic system, legal system, social and cultural system, and accounting infrastructure system based on institutional theory. The study is carried out by conducting a meta-analysis on human capital disclosure fit to institutional theory. The study finds that it is more appropriate using accounting infrastructure system for human capital disclosures on the financial statements of local governments in Indonesia. Based on a meta-analysis, it is found that the normative isomorphism is widely used in Indonesia. It should be implemented on human capital disclosures on the financial statements of local governments in Indonesia. Then, it is also found that there are many regulations on human capital but there are only a few human capital disclosures on the financial statements of local governments in Indonesia.

Keywords: Institutional theory; accounting infrastructure system; human capital disclosure; normative isomorphism; local government; Indonesia (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:eme:isetez:s1571-038620210000028019

DOI: 10.1108/S1571-038620210000028019

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