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...
| Main Author: | |
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| Format: | Thesis |
| Language: | English |
| Published: |
Curtin University
2014
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| Online Access: | http://hdl.handle.net/20.500.11937/2046 |
| _version_ | 1848743843321610240 |
|---|---|
| author | Arifin, Johan |
| author_facet | Arifin, Johan |
| author_sort | Arifin, Johan |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | 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. |
| first_indexed | 2025-11-14T05:52:00Z |
| format | Thesis |
| id | curtin-20.500.11937-2046 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T05:52:00Z |
| publishDate | 2014 |
| publisher | Curtin University |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-20462017-02-20T06:39:26Z Isomorphic pressures influencing the level of mandatory disclosure within financial statements of Indonesian local governments Arifin, Johan 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. 2014 Thesis http://hdl.handle.net/20.500.11937/2046 en Curtin University fulltext |
| spellingShingle | Arifin, Johan Isomorphic pressures influencing the level of mandatory disclosure within financial statements of Indonesian local governments |
| title | Isomorphic pressures influencing the level of mandatory disclosure within financial statements of Indonesian local governments |
| title_full | Isomorphic pressures influencing the level of mandatory disclosure within financial statements of Indonesian local governments |
| title_fullStr | Isomorphic pressures influencing the level of mandatory disclosure within financial statements of Indonesian local governments |
| title_full_unstemmed | Isomorphic pressures influencing the level of mandatory disclosure within financial statements of Indonesian local governments |
| title_short | Isomorphic pressures influencing the level of mandatory disclosure within financial statements of Indonesian local governments |
| title_sort | isomorphic pressures influencing the level of mandatory disclosure within financial statements of indonesian local governments |
| url | http://hdl.handle.net/20.500.11937/2046 |