An investigation of fiscal policy disclosure
This study investigates the level of fiscal policy disclosure within financial statements of Indonesian local governments. Indonesia is a developing country that has recently undergone major state financial reform. Isomorphic institutional theory is adopted as the underlying theoretical framework. T...
| Main Authors: | , , |
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| Other Authors: | |
| Format: | Conference Paper |
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Wiley-Blackwell Publishing Asia
2012
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| Online Access: | http://www.afaanz.org/openconf/2012/modules/request.php?module=oc_proceedings&action=view.php&a=Concurrent&id=246 http://hdl.handle.net/20.500.11937/26823 |
| _version_ | 1848752095365169152 |
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| author | Arifin, Johan Tower, Gregory Porter, Stacey |
| author2 | Steven Cahan |
| author_facet | Steven Cahan Arifin, Johan Tower, Gregory Porter, Stacey |
| author_sort | Arifin, Johan |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | This study investigates the level of fiscal policy disclosure within financial statements of Indonesian local governments. Indonesia is a developing country that has recently undergone major state financial reform. Isomorphic institutional theory is adopted as the underlying theoretical framework. There is a high level of communication as measured by the Fiscal Policy Compliance Index (81.2%). Regression analysis shows that the coercive isomorphism variable, measured by number of parliamentarians, is positive and statistically significant predictor of the extent of fiscal policy disclosure. Local governments that have more parliamentarians in their jurisdiction communicate more extensively. In addition, the age of local governments and financial independence variables affect the extent of fiscal policy disclosure in Indonesian local governments. |
| first_indexed | 2025-11-14T08:03:10Z |
| format | Conference Paper |
| id | curtin-20.500.11937-26823 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-14T08:03:10Z |
| publishDate | 2012 |
| publisher | Wiley-Blackwell Publishing Asia |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-268232017-02-28T01:50:23Z An investigation of fiscal policy disclosure Arifin, Johan Tower, Gregory Porter, Stacey Steven Cahan This study investigates the level of fiscal policy disclosure within financial statements of Indonesian local governments. Indonesia is a developing country that has recently undergone major state financial reform. Isomorphic institutional theory is adopted as the underlying theoretical framework. There is a high level of communication as measured by the Fiscal Policy Compliance Index (81.2%). Regression analysis shows that the coercive isomorphism variable, measured by number of parliamentarians, is positive and statistically significant predictor of the extent of fiscal policy disclosure. Local governments that have more parliamentarians in their jurisdiction communicate more extensively. In addition, the age of local governments and financial independence variables affect the extent of fiscal policy disclosure in Indonesian local governments. 2012 Conference Paper http://hdl.handle.net/20.500.11937/26823 http://www.afaanz.org/openconf/2012/modules/request.php?module=oc_proceedings&action=view.php&a=Concurrent&id=246 Wiley-Blackwell Publishing Asia restricted |
| spellingShingle | Arifin, Johan Tower, Gregory Porter, Stacey An investigation of fiscal policy disclosure |
| title | An investigation of fiscal policy disclosure |
| title_full | An investigation of fiscal policy disclosure |
| title_fullStr | An investigation of fiscal policy disclosure |
| title_full_unstemmed | An investigation of fiscal policy disclosure |
| title_short | An investigation of fiscal policy disclosure |
| title_sort | investigation of fiscal policy disclosure |
| url | http://www.afaanz.org/openconf/2012/modules/request.php?module=oc_proceedings&action=view.php&a=Concurrent&id=246 http://hdl.handle.net/20.500.11937/26823 |