Key elements of local government transparency in new public governance

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Transparency is a challenge for public administration reforms for now and beyond towards modern and better governance. The economic crisis that occurred has led to a large erosion of public confidence in the effectiveness of government financial management. This study aims to analyze the key elements of local government transparency in new public governance. The research data was obtained through financial reports on local government websites. The sample selection technique used purposive judgment sampling and yielded a total of 262 local governments in Indonesia. The analytical method used is logistic regression analysis. The results showed that key elements, reflected by the local government size and local financial independence ratio, had a significant influence on the implementation of internet financial reporting, while audit opinions do not have a significant effect. This is due to changes in public perception of the quality of audit opinions provided by the Audit Board. This study emphasizes that local governments that receive a fair or unfair audit opinion cannot prove with certainty that the local government has performed good or poor financial management. Audit opinions obtained by local governments do not always facilitate the publication of financial statements on their official websites.

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    • Table 1. Sample selection summary
    • Table 2. Description of variables in the regression equation model
    • Table 3. IFLGR implementation frequency
    • Table 4. Missing data identification test
    • Table 5. Independent correlation matrix
    • Table 6. Comparison of values between –2 LL initial and –2 LL final
    • Table 7. Determination coefficient test
    • Table 8. Hosmer and Lemeshow’s test results
    • Table 9. Model accuracy test results
    • Table 10. Variables in regression equations generated
    • Conceptualization
      Gede Adi Yuniarta
    • Data curation
      Gede Adi Yuniarta
    • Formal Analysis
      Gede Adi Yuniarta
    • Funding acquisition
      Gede Adi Yuniarta
    • Investigation
      Gede Adi Yuniarta
    • Methodology
      Gede Adi Yuniarta
    • Software
      Gede Adi Yuniarta
    • Supervision
      Gede Adi Yuniarta
    • Writing – original draft
      Gede Adi Yuniarta, I Gusti Ayu Purnamawati
    • Writing – review & editing
      Gede Adi Yuniarta, I Gusti Ayu Purnamawati
    • Project administration
      I Gusti Ayu Purnamawati
    • Resources
      I Gusti Ayu Purnamawati
    • Validation
      I Gusti Ayu Purnamawati
    • Visualization
      I Gusti Ayu Purnamawati