Budget transparency in Croatian counties, cities and municipalities (November 2016 – March 2017)

Ott, Katarina; Bronić, Mihaela; Petrušić, Miroslav; Stanić, Branko

doi:10.3326/nle.2017.112

Cited by 4 publications

(7 citation statements)

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“…Menu content TPAD tersebut nantinya akan berisi informasi seputar dokumen-dokumen yang berkaitan dengan pengelolaan anggaran oleh pemerintah daerah (Agustin, 2014). Transparansi anggaran yang dilakukan oleh pemerintah haruslah disampaikan secara lengkap, tepat waktu, akurat dan mudah dimengerti (Ott, Bronic, Petrušić, & Stanić, 2017). Transparansi anggaran dianggap sebagai sebuah alat untuk meningkatkan efektifitas dan akuntabilitas publik (Sedmihradská, 2015).…”

Section: Pendahuluanunclassified

“…4, No. 1, (2019)  ISSN: 1978ISSN: -1520 efisien dalam pengawasan pengelolaan dana publik guna meningkatkan akuntabilitas pemerintah daerah yang berwenang sehingga mampu mengurangi peluang terjadinya korupsi (Ott et al, 2017). Penelitian yang dilakukan oleh Ritonga dan Syamsul (2016) yang berjudul mengukur transparansi pengelolaan keuangan daerah di Indonesia berbasis website menyimpulkan bahwa masih banyak daerah yang belum menjalankan Intruksi Mendagri.…”

Section: Pendahuluanunclassified

“…Skor transparansi pemerintah Provinsi tertinggi dipegang oleh Jawa Tengah, sedangkan skor transparansi terendah dipegang oleh pemerintah Provinsi Sulawesi Barat, Sulawesi Tenggara, Sulawesi Barat, Maluku Utara, dan Papua Barat dengan skor masing-masing sebesar 3,45%. Apabila pengungkapan informasi keuangan di website pemerintah masih tergolong rendah, maka hal tersebut akan berdampak pada tingginya angka korupsi yang terjadi dikarenakan rendahnya pengawasan yang dilakukan oleh masyarakat akibat dari sedikitnya informasi yang disampaikan pemerintah di websitenya (Ott et al, 2017).…”

Section: Pendahuluanunclassified

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Pengukuran Transparansi Keuangan Daerah Berbasis Website Pada Kabupaten/Kota Di Indonesia

Alwahidi¹,

Darwanis²

2019

JIMEKA

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The purpose of this study was to measure the level of regional financial transparency and see the correlations between the wealth of the local government and BPK's opinion on the level of regional financial transparency in districts / cities in Indonesia. The sample taken in this study is probability sampling with Slovin method. The number of samples used in this study is 224 districts / cities. The data obtained were analyzed using Simple Pearson correlation method. The results of this study indicate that the average level of regional financial transparency in districts / cities in Indonesia is 18.85%. The highest value is 71% obtained by Natuna Regency and the lowest value is 2.09 obtained by 48 regencies / cities in Indonesia. The results of this study also show that the level of local government wealth and BPK's Opinion have a very low relationship to the level of regional financial transparency.

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Section: Pendahuluanunclassified

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Pengukuran Transparansi Keuangan Daerah Berbasis Website Pada Kabupaten/Kota Di Indonesia

Alwahidi¹,

Darwanis²

2019

JIMEKA

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“…The first and second research cycles (2012 and 2013) included all 20 counties, all 128 cities and a sample of 100 municipalities (Ott et al, 2013, 2014). The subsequent research cycles (2014, 2015, 2016 and 2017) included all 576 Croatian LG units (Ott et al, 2015, 2016, 2017, 2018). More information on measurement and results can be found in the Data and methodology section.…”

Section: Introductionmentioning

confidence: 99%

Discussing the determinants of online budget transparency based on a spatial regression analysis of Croatian cities and municipalities: Do good neighbours make you better?

Mourão

Bronić²,

Stanić

2020

International Area Studies Review

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Taxpayers want to pay as little in taxes as possible to fund an adequate level of public goods and services in their local government, and so they need to keep their local incumbents accountable. Online local budget transparency (OLBT) facilitates this accountability, as it enables citizens to find information online about their local budgets that is timely, accurate, comprehensive and understandable. The aim of this article is to identify the most important determinants of OLBT for all 556 Croatian cities and municipalities from 2014 to 2017. Using a dynamic spatial lag Durbin model, the analysis explores the direct and indirect effects of potential determinants on OLBT. The main contribution is the pioneering use of a dynamic spatial lag Durbin model for researching local budget transparency determinants in a Central and Eastern European democracy. The results show that neighbours have an influence on OLBT but that direct effects dominate; that is, the major OLBT determinants come from within each city/municipality. Particularly important determinants are residents’ income, the local government’s wealth, the number of public employees in the city/municipality and the population size.

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“…The OLBT is deÞ ned as citizens' ability to use the local government units' (LGUs') websites to obtain complete, accurate, timely and understandable budget information (Kopits & Craig, 1998;OECD, 2017;Ott et al, 2017). However, this analysis focuses only on timely and understandable presentation of documents (as Caba- Pérez et al, 2008;Laswad et al, 2005).…”

Section: Introductionmentioning

confidence: 99%

Determinants of voluntary online local budget transparency

Ott

Mačkić

Bronić

et al. 2019

Ekon. pregl. (Online)

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This article analyses the determinants of the voluntary online local budget transparency (OLBT) of Croatian local governments. Budget transparency is one of preconditions for enabling citizens’ participation and improving public sector outcomes; however, the previous empirical results are ambiguous and inconclusive, with particular gaps for ex-socialist, fiscally centralized countries. To contribute to the existing literature, this article uses the principal-agent and legitimacy theories and non-linear panel data models for the 2015-2017 period to analyse 128 cities and 428 municipalities in Croatia. The findings show that local governments with higher residents’ per capita income, population, Internet access, and administrative and fi scal capacity voluntarily publish more budget documents online. Policy recommendations point to the urge for the reform of the country’s territorial and fi scal organisation, the promotion of budget transparency in less developed cities/ municipalities and for education of citizens about budgets. The main study limitation is the absence of a qualitative analysis of observed documents.

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Budget transparency in Croatian counties, cities and municipalities (November 2016 – March 2017)

Cited by 4 publications

References 0 publications

Pengukuran Transparansi Keuangan Daerah Berbasis Website Pada Kabupaten/Kota Di Indonesia

Pengukuran Transparansi Keuangan Daerah Berbasis Website Pada Kabupaten/Kota Di Indonesia

Discussing the determinants of online budget transparency based on a spatial regression analysis of Croatian cities and municipalities: Do good neighbours make you better?

Determinants of voluntary online local budget transparency

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