Evaluating Financial Condition of Local Governments in Indonesia: Benchmarking and Determinant Factors

QR Code

Evaluating Financial Condition of Local Governments in Indonesia: Benchmarking and Determinant Factors

This study examines the second-tier of Indonesia’s subnational authorities’ financial conditions. Based on financial condition composite index (FCCI) of Ritonga et al. (2012), Local Governments (LGs) are measured using their financial statements by selected financial ratios. FCCI method is performed...

Full description

Bibliographic Details
Main Author:	Nugroho, Enggar Hestu
Format:	Dissertation (University of Nottingham only)
Language:	English
Published:	2020
Subjects:	financial condition; local government; benchmarking; financial statements; determinant factors; Indonesia
Online Access:	https://eprints.nottingham.ac.uk/62128/

Similar Items

The Malaysian Corporate Governance Reform and Financial Reporting Quality
by: Nahar, Hairul Suhaimi
Published: (2010)

The timeliness of Kelantan local authorities’ financial reports / Nur Raihana Mohd Sallem, Noor Emilina Mohd Nasir and Asmah Abd Aziz.
by: Mohd sallem, Nur raihana, et al.
Published: (2012)

IFRs adoption, corporate governance, investor protection and earnings quality in Malaysian listed companies
by: Alhadi, Saleh M. A. Abd
Published: (2019)

Expectations gap between auditors and user of financial statements in the audit process: an auditors' perspective / Ahmad Adnan Toumeh, Sofri Yahya and Walid Zakaria Siam.
by: Toumeh, Ahmad Adnan, et al.
Published: (2018)

Public sector efficiency of decentralized local government in Indonesia : a political and institutional analysis
by: Kurnia, Akhmad Syakir
Published: (2012)

Valuation of China's Apparel Industry with Financial and Non-financial Information
by: WU, YANGLI
Published: (2018)

IFRS convergence impact on audit fee determinants: evidence from Indonesia
by: Kusmanto, Michael Aditya
Published: (2022)

Determinants of reliability of financial statements of school operational grants in Indonesian: the mediating role of contextual variables / Ari Kuncara Widagdo , Payamta and Dhony Prastyo Nugroho
by: Widagdo, Ari Kuncara, et al.
Published: (2019)

Financial Reporting of Intangible Assets: The Realibility of Measurement Methods
by: Lau, Chee Kwong
Published: (2008)

Analysis of unconditional conservatism and earnings quality of financial reporting practices in Indonesia upon IFRS covergence / Monica Santi, Erlane K Ghani and Evita Puspitasari.
by: Santi, Monica, et al.
Published: (2017)

DIRECTORS’ COMPENSATION & FINANCIAL STATEMENT FRAUD: A COMPARATIVE STUDY OF CHINA AND THE US
by: Jain, Juhee
Published: (2022)

Effective corporate governance mechanisms, ownership structure and financial reporting quality: evidence from Oman / Muneer Rajab Amrah and Mohammed Mahdi Obaid.
by: Amrah, Muneer Rajab, et al.
Published: (2019)

Factors influencing ethics of accountants in financial reporting
by: Jayatkomarunn, Subashini
Published: (2016)

The relevance of internal governance mechanisms to financial reports timeliness / Rahimah Mohamed Yunos.
by: Mohamed Yunos, Rahimah
Published: (2017)

The moderating effect of government ownership on the relationship between corporate governance mechanisms and voluntary disclosure in Saudi Arabia and United Arab Emirates / Yaseen Al-Janadi
by: Al-Janadi, Yaseen
Published: (2010)

IFRS adoption, corporate governance, investor protection and earnings quality in Malaysian listed companies
by: Alhadi, Saleh M. A. Abd
Published: (2019)

Local government accountability – financial, efficiency, effectiveness and sustainability performance reports : stakeholder perspectives
by: Quinlivan, Michael Dale
Published: (2012)

Implementing IFRS in local government: value adding or additional pain
by: Pilcher, Robyn, et al.
Published: (2009)

Subang International Airport: financial performance analysis with reference to revenue / Ahmad Nadzri Roes
by: Roes, Ahmad Nadzri
Published: (1989)

Shareholding patterns and financial performance: evidence from the banking sector in Bangladesh / Mohammad Kamal Hossain
by: Hossain, Mohammad Kamal
Published: (2020)

Performance measurement in Indonesia: The case of local government
by: Akbar, R., et al.
Published: (2012)

The value relevance of financial reporting standards and the accounting information prepared under specific IFRSS in Malaysia / Arun Mohamed
by: Mohamed, Arun
Published: (2012)

Measuring efficiency, productivity and financial performance of Libyan manufacturing firms pre and post privatization / Mohamed Saad Mohamed Abokaresh
by: Mohamed Abokaresh, Mohamed Saad
Published: (2013)

Integrated reporting and financial performance (evidence from Malaysia) / Luk Pui Wen, Angeline Yap Kiew Heong and Simon Lim Chee Hooi.
by: Luk, Pui Wen, et al.
Published: (2017)

Determinants of behavioral intention of fraudulent financial reporting: using the theory of reasoned action / Siti Noor Hayati Mohamed Zawawi, Kamil Md. Idris and Rashidah Abdul Rahman.
by: Mohamed Zawawi, Siti Noor Hayati, et al.
Published: (2011)

Corporate financial reporting: the challenges in the new millennium / Norasmila Awang and Roshima Said
by: Awang, Norasmila, et al.
Published: (2003)

Financial reporting risk and business risk assessments as fraud detection mechanism and its impact on audit pricing / Wan Mardyatul Miza Wan Tahir and Dr Halil Paino
by: Wan Tahir, Wan Mardyatul Miza, et al.
Published: (2012)

Earnings Management and Income Distribution Around a 'Breakeven or Near Breakeven Surplus' Benchmark with the Public Sector
by: Pilcher, Robyn, et al.
Published: (2008)

Report on PRIMAX’s financial performance / Muhd Shafiq Ismail
by: Ismail, Muhd Shafiq
Published: (2019)

The influence of the concept of ‘taklif’ to accountants in preventing fraudulent financial reporting and auditing / Nawal Kasim and Nurul Khairiyah Khalid.
by: Kasim, Nawal, et al.
Published: (2010)

Intellectual capital and forward looking information disclosures incentives and impacts on financial intermediaries and corporate performance
by: Noghondari, Amirhossein Taebi
Published: (2012)

The relationship between audit committee, political influence and financial reporting quality: Malaysian evidence / Aziatul Waznah Ghazalia and Nur Aima Shafie
by: Ghazalia, Aziatul Waznah, et al.
Published: (2019)

Disclosure of financial ratios in the annual reports / Mariam Rahmat
by: Rahmat, Mariam
Published: (2001)

Financial Status Among The Malaysian Elderly
by: Parsa, Bita
Published: (2008)

Financial performance of the Standard Chartered Bank Malaysia Berhad: before and after financial crisis year 2008 / Nur’ Ain Hamzah
by: Hamzah, Nur’ Ain
Published: (2011)

Determinants of off-balance sheet (OBS) activities: a case of selected retail banks in Malaysia / Nafiu Olaniyi Oladokun, Shamsul Kamariah Abdullah and Charmele Ayadurai.
by: Oladokun, Nafiu Olaniyi, et al.
Published: (2019)

Effects of accounting and corporate governance reforms on income smoothing practices by Indonesia listed firms
by: Trisanti, Theresia
Published: (2012)

Choice between economic reforms and political reforms: an empirical analysis for financial development / Azka Jamil Akhter and Saima Sarwar.
by: Akhter, Azka Jamil, et al.
Published: (2015)

Evaluating financial performance ratio analysis and common-size financial statement analysis for five years (2006-2010) Petronas Gas Berhad / Nabihah Mohammad
by: Mohammad, Nabihah
Published: (2011)

Evaluating financial performance: ratio analysis and common-size financial statement analysis. A case Metrology Corporation Malaysia Sendirian Berhad / Mohamad Hairizal Harun
by: Harun, Mohamad Hairizal
Published: (2011)