Lindrianasari, Lindrianasari (2016) Good government governance and opinions of the audit board of Republik Indonesia. Int. J. Monetary Economics and Finance, 9 (2). pp. 198-211. ISSN 1752-0479

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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.

Item Type:	Article
Subjects:	H Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi
Depositing User:	Prof. Dr. Lindrianasari
Date Deposited:	04 Nov 2016 02:47
Last Modified:	15 Nov 2016 03:08
URI:	http://repository.lppm.unila.ac.id/id/eprint/153

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