Incentives for Disclosure of Accounting Information in Public Sector: A Study Using Content Analysis

Bakar, Nur Barizah Abu; Saleh, Zakiah

doi:10.2139/ssrn.1525684

Cited by 11 publications

(11 citation statements)

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“…Laporan keuangan sebagai data yang dapat berubah menjadi informasi jika diubah kedalam konteks yang memberikan makna (Lillrank, 2003). Selain itu, informasi yang terdapat pada laporan keuangan adalah informasi akuntansi yang dapat dijadikan sebagai pengambilan keputusan para stakeholder (Bakar dan Saleh, 2011).Proses penyajian laporan keuangan harus dengan keyakinan memadai bahwa laporan keuangan manajemen bebas dari salah saji material (Kotsiantis, et al, 2006 Konsep good governance mempunyai arti yang luas, dipahami secara berbeda tergantung pada konteksnya (Batubara, 2006 Badera, 2008).Wawancara yakni cara pengumpulan data untukmelakukan studi pendahuluan dalam menemukan masalah yang diteliti (Sugiyono, 2014: 411).…”

Section: Pendahuluanunclassified

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Anggreni¹,

Widanaputra²,

Putri³

2018

E-Jurnal Akuntansi

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Tujuan penelitian ini untuk mengetahui pengaruh good governance dan kompetensi sumber daya manusia pada kualitas laporan keuangan di pemerintah Kota Denpasar. Penelitian ini dilakukan pada Organisasi Perangkat Daerah (OPD) Kota Denpasar. Penentuan sampel dengan menggunakannonprobability sampling yaitu dengan pendekatan purposive sampling dan memperoleh sampel sebanyak 32 OPD. Metode pengumpulan data dalam penelitian ini dengan menggunakan kuesioner yang diberikan kepada kepala sub bagian keuangan, bendahara dan pegawai keuangan yang paling senior dimasing-masing OPD. Teknik analisis data yang digunakan yaitu analisis regresi linier berganda. Hasil penelitian ini menggambarkan bahwa good governance dan kompetensi sumber daya manusia berpengaruh pada kualitas laporan keuangan pemerintah Kota Denpasar. Hal tersebut berarti semakin baik penerapan good governance semakin meningkat pula kualitas laporan keuangan dan semakin tinggi kompetensi sumber daya manusia semakin meningkat pula kualitas laporan keuangan.

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Section: Pendahuluanunclassified

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Anggreni¹,

Widanaputra²,

Putri³

2018

E-Jurnal Akuntansi

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“…According to Kothari et all (2009), the non-disclosure of private sector might be understandable in the context of competition and financial strategies but for the public sector it's not acceptable. The public sector bodies are fully accountable to the public and should be transparent by disclosing the necessary information (Abu Bakar and Saleh, 2011).…”

Section: Disclosurementioning

confidence: 99%

Importance of transparency on sustainable success orientation

Şişman¹,

Yozgat²,

Abunaz³

et al. 2015

Pressacademia

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Nowadays, new developments and changes show us importance of institutional management principles for sustainable success not only in private sector, but in public utilities either. Thus public utilities act as private sector. New developments about new public administration affect both world and Turkish administrative system. Policy and principles as transparency in administration, accountability, communication and governance direct both central and local authorities. This research involves 5 district municipality agreed to participate in. The research started in August 2014. Interviews made with 751 people who will take part in interviews in 5 district municipality were identified. Research shows that the importance of `transparency` for success in public organizations besides all other institutional management principles and it is the most important principle for public organizations due to people.

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“…The objective of the study was to examine the extent of accounting information disclosure to Public Accounts Committee in Tanzania Public Corporations. Accounting information availability is vital for decision-making and accountability for politicians [1]. According to [2], financial reporting provides valuable financial information for decision-making and supports accountability regarding appropriate resource utilization.…”

Section: Introductionmentioning

confidence: 99%

The Extent of Accounting Information Disclosure to Public Accounts Committee: Empirical Evidence in Tanzania Public Corporations

Kyando

Abayo

Raphael

2022

ARJASS

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This study examines the extent of accounting information disclosure to Public Accounts Committee in Tanzania Public Corporations. The study is driven by Public Accounts Committee as an oversight organ and accountability challenges facing Tanzania public corporations. The study used positivist philosophical approach. The study was supported by the multiple theories of agency and communication. Data for the analysis were gathered through cross-sectional research using a survey method from members and ex-members of Public accounts Committees from 2005 to 2022. The received valid response from participants were 110. The reliability statistic test of Cronbach Alpha was tested for five measures and confirmed to be 0.693. The study found that the extent of accounting information disclosure was encouraging, yet some outlier measures need to be strategically improved in Tanzania. The study adds knowledge on the accounting information disclosure to politicians and narrow down the contextual gap as most studies on accounting information disclosure were done in developed countries. Besides, the research has practical and policy implications aimed at enhancing the extent of accounting information availability to politicians.

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Incentives for Disclosure of Accounting Information in Public Sector: A Study Using Content Analysis

Cited by 11 publications

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Importance of transparency on sustainable success orientation

The Extent of Accounting Information Disclosure to Public Accounts Committee: Empirical Evidence in Tanzania Public Corporations

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