Disclosure Quality in Governmental Financial Reports: An Assessment of the Appropriateness of a Compound Measure

Robbins, Walter A.; Austin, Kenneth

doi:10.2307/2491145

Cited by 185 publications

(153 citation statements)

References 10 publications

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“…This solidified the findings of the empirical disclosure index, which used a weighted and unweighted index and led to almost the same result (Spero 1979;Firth 1980;Robbins & Austin 1986;Chow & Woren-boren 1987;Adhikari & Tondkar 1992;Wallace & Naser 1995;Xiao et al 2004).…”

Section: Previous Studiessupporting

confidence: 76%

The Level of Internet Financial Reporting of Malaysian Companies

Khan¹,

Ismail²

2011

AJAG

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Section: Previous Studiessupporting

confidence: 76%

The Level of Internet Financial Reporting of Malaysian Companies

Khan¹,

Ismail²

2011

AJAG

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“…Upper echelon theory ini mulai dikembangkan setelah Hambrick dan Manson (1984) Karakteristik pemerintah daerah berhubungan dengan kualitas informasi yang dihasilkan oleh pemerintah daerah (Martani dan Liestiani, 2012). Karakteristik daerah sebagai variabel prediktor yang mempengaruhi pengungkapan pada laporan keuangan pemerintah (Zimmerman, 1977;Robbins dan Austin, 1986;Laswad dkk., 2005;Giroux dan McLelland, 2003). Patrick (2007) Karakteristik Kepala Daerah.…”

Section: Kajian Teoriunclassified

Pengaruh Karakteristik Pemerintah Daerah, Kepala Daerah, Tindak Lanjut Temuan Audit Terhadap Opini

Pratiwi

Aryani

2017

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This study aims to examine the influence of local government characteristics, executive characteristics, and follow up of audit findings toward audit opinion. This research was conducted at Indonesian local government. The method of sampling is purposive sampling producing 737 local government. Data source are local government financial statement (LKPD) in Indonesia from 2012 to 2013, and excecutive book profile. Then, the method of data analyze is logistic regression (binomial and ordinal).The results show that level of dependence, wealth, expenditure, follow up on audit findings and tenure are likely to influence audit opinion from two logistic regression; 2) goverment size are likely to influence audit opinion. In contrast, excecutive education is not likely influence audit opinion.Keywords: Local Government Characteristics, Executive Characteristics, Follow Up On Audit Findings, Audit Opinion.Abstrak: Penelitian ini bertujuan untuk mengetahui pengaruh karakteristik pemerintah daerah, kepala daerah, dan tindak lanjut hasil temuan audit terhadap opini audit. Penelitian ini dilakukan pada pemerintah daerah seluruh Indonesia dengan menggunakan sampel sebanyak 737 pemerintah daerah. Pengambilan sampel dengan metode purposive judgement sampling. Sumber data menggunakan LKPD tahun 2012 dan 2013, dan buku profil kepala daerah, sedangkan metode analisis data menggunakan regresi logistik yaitu binomial dan ordinal yang dibantu dengan software SPSS 17.0 For Windows. Hasil penelitian dari kedua uji tersebut menunjukkan bahwa: 1) variabel independen yang kemungkinan berpengaruh pada opini audit dengan mengunakan kedua uji di atas adalah tingkat ketergantungan, kekayaan, belanja, tindak lanjut, dan masa kerja kepala daerah; 2) ukuran pemerintah daerah signifikan pada uji binomial dan tingkat pendidikan signifikan dengan menggunakan uji ordinal.Kata kunci: karakteristik pemerintah daerah, karakteristik kepala daerah, tindak lanjut hasil temuan audit, opini audit PENDAHULUANPengelolaan keuangan negara yang tertib wajib dilakukan pemeriksaan oleh pihak yang independen. Hal tersebut dilaksanakan agar pengelolaan negara berjalan dengan efektif, ekonomis, transparan, dan bertanggungjawab. Pengelolaan keuangan yang dituangkan dalam laporan keuangan diperiksa oleh pihak eksternal dan indpenden. Laporan keuangan negara diperiksa oleh Badan Pemeriksa Keuangan (BPK) yang mandiri dan bebas. BPK akan menyusun laporan hasil pemeriksaan atas laporan keuangan setelah melakukan pemeriksaan. Laporan tersebut memuat opini. BPK mengeluarkan empat

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“…Also scaling by the length of the narratives allows us to control for the overall size of the annual report narrative sections. Robbins and Austin (1986), Li et al (2008), Kothari et al (2009) and Bozzolan et al (2009) also use scaling to obtain their disclosure scores and capture the relative focus of the disclosure within the annual report. FDSCORE similarly captures the forward-looking focus of the narratives, allowing us to examine managerial incentives to open up about future performance in the annual report.…”

Section: Theoretical Framework and Prior Researchmentioning

confidence: 99%

The perceived credibility of forward-looking performance disclosures

Athanasakou

Hussainey

2014

Accounting and Business Research

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We investigate the credibility of forward-looking performance disclosures (FLPDs) in the narrative sections of annual reports, as perceived by investors. Our proxy for these disclosures is an index of statements about future performance. We find that companies issue more FLPDs when raising debt or conveying bad news in the financial statements. In the presence of these managerial incentives, investor reliance on FLPDs increases with the quality of earnings reported in the audited financial statements. Our results suggest that firms derive a benefit in terms of higher credibility for their narrative disclosures from having a reputation for high quality earnings.

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Disclosure Quality in Governmental Financial Reports: An Assessment of the Appropriateness of a Compound Measure

Cited by 185 publications

References 10 publications

The Level of Internet Financial Reporting of Malaysian Companies

The Level of Internet Financial Reporting of Malaysian Companies

Pengaruh Karakteristik Pemerintah Daerah, Kepala Daerah, Tindak Lanjut Temuan Audit Terhadap Opini

The perceived credibility of forward-looking performance disclosures

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