Analysis of the Quality of Performance Report of the Local Government on Websites: Indonesian Case

Universitas Indonesia – Fakultas Ekonomi dan Bisnis – Ilmu Akuntansi

Sasono Adi, Dwi Martani, Bambang Pamungkas dan Robert A. Simanjuntak


The study aims to assess the quality of disclosure in performance of the local administration report (LAR) in the local government which is published on the websites. Quality criteria are based on: (1) the information that should be disclosed according to the regulations; and (2) the comprehensibility format of the report. Using the content analysis, the results showed that the information published only disclosed 35.46% of the information that should be conveyed. The low quality of disclosure is caused by the absence of disclosing standard of the LAR. The types of information which are not presented or inadequately covered are only a small portion of information displayed uses graphs and tables, and information about performances and its measurements are not presented in a systematic way. Format of presentation consisted of a summary with very long narrative does not guarantee that the important information is conveyed sufficiently to the public. From these results, it is expected for the regulator to develop a disclosing manual of LAR containing types of information and format of presentation which can help the public comprehend the information. The findings of this work show that the quality of the transparency of the reporting made by public bodies becomes crucial for public accountability. Keywords: quality of disclosure, performance of the local government, manuals of disclosures, political competition, quality of financial accountability

Dimuat dalam Cogent Business & Manajement,Volume 3 – 2016, 8 September 2016, Penerbit: Cogent OA, ISSN: 2331-1975, Terindeks di ESCI, DOAJ, EBSCO, ProQuest, dll, Hal. 1 – 17 (17 Halaman), Link: Analysis of the Quality…




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