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    Isomorphic pressures influencing the level of mandatory disclosure within financial statements of Indonesian local governments

    213629_Arifin 2014.pdf (1.866Mb)
    Access Status
    Open access
    Authors
    Arifin, Johan
    Date
    2014
    Supervisor
    Prof. Glennda Scully
    Assoc. Prof. Stacey Porter
    Prof. Greg Tower
    Type
    Thesis
    Award
    PhD
    
    Metadata
    Show full item record
    School
    School of Accounting
    URI
    http://hdl.handle.net/20.500.11937/2046
    Collection
    • Curtin Theses
    Abstract

    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.

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