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dc.contributor.authorArifin, J.
dc.contributor.authorTower, Greg
dc.contributor.authorPorter, Stacey
dc.contributor.editorHarry Evans
dc.date.accessioned2017-01-30T13:05:32Z
dc.date.available2017-01-30T13:05:32Z
dc.date.created2013-03-17T20:00:33Z
dc.date.issued2012
dc.identifier.citationArifin, Johan and Tower, Gregory and Porter, Stacey. 2012. Mimetic pressures influencing mandatory disclosure of local government financial statements in Indonesia, in Proceedings of the American Accounting Association 2012 Annual Meeting and Conference on Teaching and Learning in Accounting: Seeds of Innovation, Aug 4-8 2012. Washington, DC: American Accounting Association.
dc.identifier.urihttp://hdl.handle.net/20.500.11937/28534
dc.description.abstract

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.

dc.publisherWiley
dc.subjectdeveloping countries
dc.subjectgovernmental reporting
dc.subjectmandatory disclosure
dc.titleMimetic pressures influencing mandatory disclosure of local government financial statements in Indonesia
dc.typeConference Paper
dcterms.source.titleAmerican Accounting Association Annula Meeting and Conference on Teaching and Learning in Accounting Proceedings
dcterms.source.seriesAmerican Accounting Association Annula Meeting and Conference on Teaching and Learning in Accounting Proceedings
dcterms.source.conferenceAmerican Accounting Association Annula Meeting and Conference on Teaching and Learning in Accounting
dcterms.source.conference-start-dateAug 4 2012
dcterms.source.conferencelocationWashington, DC
dcterms.source.placeWashington, DC
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curtin.accessStatusFulltext not available


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