Analysis of the quality of performance report of the local government on websites: Indonesian case

The study aims to assess the quality of disclosure in performance of the local administration report (LAR) in the local government which is published on the websites. Quality criteria are based on: (1) the information that should be disclosed according to the regulations; and (2) the comprehensibili...

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Autores principales:	Sasono Adi, Dwi Martani, Bambang Pamungkas, Robert A. Simanjuntak
Formato:	article
Lenguaje:	EN
Publicado:	Taylor & Francis Group 2016
Materias:	quality of disclosure performance of the local government manuals of disclosures political competition quality of financial accountability Business HF5001-6182 Management. Industrial management HD28-70
Acceso en línea:	https://doaj.org/article/bdb9258c4f194a699c7c6b3b974bf296
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spelling	oai:doaj.org-article:bdb9258c4f194a699c7c6b3b974bf2962021-12-02T14:35:45ZAnalysis of the quality of performance report of the local government on websites: Indonesian case2331-197510.1080/23311975.2016.1229393https://doaj.org/article/bdb9258c4f194a699c7c6b3b974bf2962016-12-01T00:00:00Zhttp://dx.doi.org/10.1080/23311975.2016.1229393https://doaj.org/toc/2331-1975The study aims to assess the quality of disclosure in performance of the local administration report (LAR) in the local government which is published on the websites. Quality criteria are based on: (1) the information that should be disclosed according to the regulations; and (2) the comprehensibility format of the report. Using the content analysis, the results showed that the information published only disclosed 35.46% of the information that should be conveyed. The low quality of disclosure is caused by the absence of disclosing standard of the LAR. The types of information which are not presented or inadequately covered are only a small portion of information displayed uses graphs and tables, and information about performances and its measurements are not presented in a systematic way. Format of presentation consisted of a summary with very long narrative does not guarantee that the important information is conveyed sufficiently to the public. From these results, it is expected for the regulator to develop a disclosing manual of LAR containing types of information and format of presentation which can help the public comprehend the information. The findings of this work show that the quality of the transparency of the reporting made by public bodies becomes crucial for public accountability.Sasono AdiDwi MartaniBambang PamungkasRobert A. SimanjuntakTaylor & Francis Grouparticlequality of disclosureperformance of the local governmentmanuals of disclosurespolitical competitionquality of financial accountabilityBusinessHF5001-6182Management. Industrial managementHD28-70ENCogent Business & Management, Vol 3, Iss 1 (2016)
institution	DOAJ
collection	DOAJ
language	EN
topic	quality of disclosure performance of the local government manuals of disclosures political competition quality of financial accountability Business HF5001-6182 Management. Industrial management HD28-70
spellingShingle	quality of disclosure performance of the local government manuals of disclosures political competition quality of financial accountability Business HF5001-6182 Management. Industrial management HD28-70 Sasono Adi Dwi Martani Bambang Pamungkas Robert A. Simanjuntak Analysis of the quality of performance report of the local government on websites: Indonesian case
description	The study aims to assess the quality of disclosure in performance of the local administration report (LAR) in the local government which is published on the websites. Quality criteria are based on: (1) the information that should be disclosed according to the regulations; and (2) the comprehensibility format of the report. Using the content analysis, the results showed that the information published only disclosed 35.46% of the information that should be conveyed. The low quality of disclosure is caused by the absence of disclosing standard of the LAR. The types of information which are not presented or inadequately covered are only a small portion of information displayed uses graphs and tables, and information about performances and its measurements are not presented in a systematic way. Format of presentation consisted of a summary with very long narrative does not guarantee that the important information is conveyed sufficiently to the public. From these results, it is expected for the regulator to develop a disclosing manual of LAR containing types of information and format of presentation which can help the public comprehend the information. The findings of this work show that the quality of the transparency of the reporting made by public bodies becomes crucial for public accountability.
format	article
author	Sasono Adi Dwi Martani Bambang Pamungkas Robert A. Simanjuntak
author_facet	Sasono Adi Dwi Martani Bambang Pamungkas Robert A. Simanjuntak
author_sort	Sasono Adi
title	Analysis of the quality of performance report of the local government on websites: Indonesian case
title_short	Analysis of the quality of performance report of the local government on websites: Indonesian case
title_full	Analysis of the quality of performance report of the local government on websites: Indonesian case
title_fullStr	Analysis of the quality of performance report of the local government on websites: Indonesian case
title_full_unstemmed	Analysis of the quality of performance report of the local government on websites: Indonesian case
title_sort	analysis of the quality of performance report of the local government on websites: indonesian case
publisher	Taylor & Francis Group
publishDate	2016
url	https://doaj.org/article/bdb9258c4f194a699c7c6b3b974bf296
work_keys_str_mv	AT sasonoadi analysisofthequalityofperformancereportofthelocalgovernmentonwebsitesindonesiancase AT dwimartani analysisofthequalityofperformancereportofthelocalgovernmentonwebsitesindonesiancase AT bambangpamungkas analysisofthequalityofperformancereportofthelocalgovernmentonwebsitesindonesiancase AT robertasimanjuntak analysisofthequalityofperformancereportofthelocalgovernmentonwebsitesindonesiancase
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Analysis of the quality of performance report of the local government on websites: Indonesian case

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