Isomorphic pressures influencing the level of mandatory disclosure within financial statements of Indonesian local governments
Using isomorphic institutional theory this study examines the level of mandatory disclosure within financial statements of Indonesian local governments. There is a moderate level of compliance with key mandatory disclosures (69.6%). The highest level is on issues relating to Financial Statement Item...
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| Format: | Thesis |
| Language: | English |
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Curtin University
2014
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| Online Access: | http://hdl.handle.net/20.500.11937/2046 |
| Summary: | Using isomorphic institutional theory this study examines the level of mandatory disclosure within financial statements of Indonesian local governments. There is a moderate level of compliance with key mandatory disclosures (69.6%). The highest level is on issues relating to Financial Statement Items (91.7%) whereas the lowest level is for Non-Financial Information (44.7%). Java/non-Java jurisdiction, presence of an assistance and training programme, and proportion of non-supporting parties are significant predictors of the level of mandatory disclosure. |
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