Mimetic pressures influencing mandatory disclosure of local government financial statements in Indonesia
This study examines the level of mandatory 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...
| Main Authors: | , , |
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| Other Authors: | |
| Format: | Conference Paper |
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Wiley
2012
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| Online Access: | http://hdl.handle.net/20.500.11937/28534 |
| _version_ | 1848752563025870848 |
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| author | Arifin, J. Tower, Greg Porter, Stacey |
| author2 | Harry Evans |
| author_facet | Harry Evans Arifin, J. Tower, Greg Porter, Stacey |
| author_sort | Arifin, J. |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | This study examines the level of mandatory 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 moderate level of Government Compliance Index (49.9%). The highest level of communication is on issues related to Information on Fiscal Policy (81.2%). Whereas the lowest level of communication is on the Information of Macro Economy (33.6%). Regression analysis shows that the mimetic isomorphism variables, measured by using jurisdiction variables, are positive and significant predictors of the extent of mandatory disclosure. Local governments that are located in Java disclose more than non-Java, local governments which have higher Human Development Index disclose better than the lower score, and the significance of age of local governments imply that older local governments had more experience in dealing with and communicating their mandatory disclosures. |
| first_indexed | 2025-11-14T08:10:36Z |
| format | Conference Paper |
| id | curtin-20.500.11937-28534 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-14T08:10:36Z |
| publishDate | 2012 |
| publisher | Wiley |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-285342017-01-30T13:05:32Z Mimetic pressures influencing mandatory disclosure of local government financial statements in Indonesia Arifin, J. Tower, Greg Porter, Stacey Harry Evans developing countries governmental reporting mandatory disclosure This study examines the level of mandatory 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 moderate level of Government Compliance Index (49.9%). The highest level of communication is on issues related to Information on Fiscal Policy (81.2%). Whereas the lowest level of communication is on the Information of Macro Economy (33.6%). Regression analysis shows that the mimetic isomorphism variables, measured by using jurisdiction variables, are positive and significant predictors of the extent of mandatory disclosure. Local governments that are located in Java disclose more than non-Java, local governments which have higher Human Development Index disclose better than the lower score, and the significance of age of local governments imply that older local governments had more experience in dealing with and communicating their mandatory disclosures. 2012 Conference Paper http://hdl.handle.net/20.500.11937/28534 Wiley restricted |
| spellingShingle | developing countries governmental reporting mandatory disclosure Arifin, J. Tower, Greg Porter, Stacey Mimetic pressures influencing mandatory disclosure of local government financial statements in Indonesia |
| title | Mimetic pressures influencing mandatory disclosure of local government financial statements in Indonesia |
| title_full | Mimetic pressures influencing mandatory disclosure of local government financial statements in Indonesia |
| title_fullStr | Mimetic pressures influencing mandatory disclosure of local government financial statements in Indonesia |
| title_full_unstemmed | Mimetic pressures influencing mandatory disclosure of local government financial statements in Indonesia |
| title_short | Mimetic pressures influencing mandatory disclosure of local government financial statements in Indonesia |
| title_sort | mimetic pressures influencing mandatory disclosure of local government financial statements in indonesia |
| topic | developing countries governmental reporting mandatory disclosure |
| url | http://hdl.handle.net/20.500.11937/28534 |