Financial reporting, public services and local executives’ re-electability in Indonesia

This study aims to analyze the effects of audit findings, follow-up of audit recommendations, quality of financial reporting and public services on the incumbent electability. Using subnational elections data in Indonesia in 2015 and 2017, the final sample amounted to 291 observations, which consist...

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Autores principales:	Andi Chairil Furqan, Ratna Wardhani, Dwi Martani, Dyah Setyaningrum
Formato:	article
Lenguaje:	EN
Publicado:	Taylor & Francis Group 2021
Materias:	public sector management financial reporting audit findings follow-up of audit recommendations public services incumbent electability indonesia Business HF5001-6182 Management. Industrial management HD28-70
Acceso en línea:	https://doaj.org/article/e41e9a912a7a4195bbbdcea4033a0de0
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spelling	oai:doaj.org-article:e41e9a912a7a4195bbbdcea4033a0de02021-12-02T16:09:31ZFinancial reporting, public services and local executives’ re-electability in Indonesia2331-197510.1080/23311975.2021.1939229https://doaj.org/article/e41e9a912a7a4195bbbdcea4033a0de02021-01-01T00:00:00Zhttp://dx.doi.org/10.1080/23311975.2021.1939229https://doaj.org/toc/2331-1975This study aims to analyze the effects of audit findings, follow-up of audit recommendations, quality of financial reporting and public services on the incumbent electability. Using subnational elections data in Indonesia in 2015 and 2017, the final sample amounted to 291 observations, which consisted of 11 provincial elections, 55 municipal elections, and 255 district elections. The results showed a negative effect of audit findings on the incumbent electability, as hypothesized. Further findings present the positive influences of the follow-up of audit recommendations, financial reporting quality on incumbent electability. The last result implies the originality of the study in which non-financial performance factor as proxied by the quality of public services in subnational entities in Indonesia are used as the basis for political decision-making by constituents to elect the incumbent or challenger. The practical implications are the need for subnational executives to pay attention to the importance of accounting and auditing practices as well as public service in increasing local community satisfaction and trust. The theoretical findings are insightful in providing mechanisms of government accounting management and the usefulness of public sector information in influencing electoral democracy in local governments in Indonesia. The novelty of this study is in the empirical examination to link auditing practices and its political consequences.Andi Chairil FurqanRatna WardhaniDwi MartaniDyah SetyaningrumTaylor & Francis Grouparticlepublic sector managementfinancial reportingaudit findingsfollow-up of audit recommendationspublic servicesincumbent electabilityindonesiaBusinessHF5001-6182Management. Industrial managementHD28-70ENCogent Business & Management, Vol 8, Iss 1 (2021)
institution	DOAJ
collection	DOAJ
language	EN
topic	public sector management financial reporting audit findings follow-up of audit recommendations public services incumbent electability indonesia Business HF5001-6182 Management. Industrial management HD28-70
spellingShingle	public sector management financial reporting audit findings follow-up of audit recommendations public services incumbent electability indonesia Business HF5001-6182 Management. Industrial management HD28-70 Andi Chairil Furqan Ratna Wardhani Dwi Martani Dyah Setyaningrum Financial reporting, public services and local executives’ re-electability in Indonesia
description	This study aims to analyze the effects of audit findings, follow-up of audit recommendations, quality of financial reporting and public services on the incumbent electability. Using subnational elections data in Indonesia in 2015 and 2017, the final sample amounted to 291 observations, which consisted of 11 provincial elections, 55 municipal elections, and 255 district elections. The results showed a negative effect of audit findings on the incumbent electability, as hypothesized. Further findings present the positive influences of the follow-up of audit recommendations, financial reporting quality on incumbent electability. The last result implies the originality of the study in which non-financial performance factor as proxied by the quality of public services in subnational entities in Indonesia are used as the basis for political decision-making by constituents to elect the incumbent or challenger. The practical implications are the need for subnational executives to pay attention to the importance of accounting and auditing practices as well as public service in increasing local community satisfaction and trust. The theoretical findings are insightful in providing mechanisms of government accounting management and the usefulness of public sector information in influencing electoral democracy in local governments in Indonesia. The novelty of this study is in the empirical examination to link auditing practices and its political consequences.
format	article
author	Andi Chairil Furqan Ratna Wardhani Dwi Martani Dyah Setyaningrum
author_facet	Andi Chairil Furqan Ratna Wardhani Dwi Martani Dyah Setyaningrum
author_sort	Andi Chairil Furqan
title	Financial reporting, public services and local executives’ re-electability in Indonesia
title_short	Financial reporting, public services and local executives’ re-electability in Indonesia
title_full	Financial reporting, public services and local executives’ re-electability in Indonesia
title_fullStr	Financial reporting, public services and local executives’ re-electability in Indonesia
title_full_unstemmed	Financial reporting, public services and local executives’ re-electability in Indonesia
title_sort	financial reporting, public services and local executives’ re-electability in indonesia
publisher	Taylor & Francis Group
publishDate	2021
url	https://doaj.org/article/e41e9a912a7a4195bbbdcea4033a0de0
work_keys_str_mv	AT andichairilfurqan financialreportingpublicservicesandlocalexecutivesreelectabilityinindonesia AT ratnawardhani financialreportingpublicservicesandlocalexecutivesreelectabilityinindonesia AT dwimartani financialreportingpublicservicesandlocalexecutivesreelectabilityinindonesia AT dyahsetyaningrum financialreportingpublicservicesandlocalexecutivesreelectabilityinindonesia
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Financial reporting, public services and local executives’ re-electability in Indonesia

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