Main Article Content
Abstract
The high level and trend of corruption in Indonesia Province could hinder the goal of Sustainable Development Goals point 16. This study aims to identify disclosures of integrity through websites and classify the Indonesia Provinces into 3 categories, namely high, medium, and low based on the integrity disclosure index using institutional theory. The data is based on content analysis to analyze practices through disclosure of integrity on 34 Indonesian Province websites using the Integrity Framework Disclosure Index instrument. The findings indicate that Indonesia has disclosed 775 items (48%). The items of vision, mission, and integrity report are the biggest disclosed items among other items that show Indonesia’s effort to create a “good image” in the public eyes. Several Provinces are in the moderate category because of a strategic issue in the field of education. Local governments still have to review the increase in integrity disclosure on websites and their real-life implementation to improve integrity and fight corruption in Indonesia.
Keywords
Article Details
Copyright (c) 2021 Journal of Contemporary Accounting
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
References
- Abadi, T. W., Prajarto, N., & Guntoro, B. (2014). Performance e-government untuk peningkatan partisipasi masyarakat dalam pembangunan infrastruktur di Kabupaten Sidoarjo. Jurnal Kawistara, 4(3), 225–330. https://doi.org/10.22146/kawistara.6379
- Ahyaruddin, M., & Akbar, R. (2016). The relationship between the use of a performance measurement system, organizational factors, accountability, and the performance of public sector organizations. Journal of Indonesian Economy and Business, 31(1), 1–21. https://doi.org/10.22146/jieb.10317
- Al-Mamari, Q., Corbitt, B., & Gekara, V. O. (2013). E-government adoption in Oman: Motivating factors from a government perspective. Transforming Government: People, Process and Policy, 7(2), 199–224. https://doi.org/10.1108/17506161311325369
- Badan Pengawasan Keuangan dan Pembangunan. (2016). Faktor-Faktor Penyebab Kepala Daerah Korupsi. BPKP. http://www.bpkp.go.id/puslitbangwas/konten/2674/16.050-Faktor-Faktor-Penyebab-Kepala-Daerah-Korupsi
- Changwony, F. K., & Paterson, A. S. (2019). Accounting practice, fiscal decentralization and corruption. British Accounting Review, 51(5), 100834. https://doi.org/10.1016/j.bar.2019.04.003
- Cheng, R. . (1944). A Politico-economic model of government accounting policy choice. Emerald.
- Dacin, M. T., Goodstein, J., & Scott, W. R. (2002). Institutional theory and institutional change: Introduction to thr special research forum. The Academy of Management Journal, 45(1), 45–56. https://doi.org/10.2307/3069284
- Díez-Martín, F., Prado-Roman, C., & Blanco-González, A. (2013). Beyond legitimacy: Legitimacy types and organizational success. Management Decision, 51(10), 1954–1969. https://doi.org/10.1108/MD-08-2012-0561
- Dillard, J. F., Rigsby, J. T., & Goodman, C. (2004). The making and remaking of organization context: Duality and the institutionalization process. Accounting, Auditing & Accountability Journal, 17(4), 506–542. https://doi.org/10.1108/09513570410554542
- DiMaggio, P., & Powell, W. (1983). The iron cage revisited: Institutional isomorphism in organizational fields. American Sociological Review, 48(2), 149. https://doi.org/10.2307/2095101
- Ekasari, K., Eltivia, N., & Soedarso, E. H. (2019). Analisis konten terhadap pengungkapan etika dan integritas pada sustainability reporting. Journal of Research and Application: Accounting and Management, 4(1), 95–105. https://doi.org/10.18382/jraam.v4i1.008
- Fernando, S., & Lawrence, S. (2011). A theoretical framework for CSR practices: Integrating legitimacy theory, stakeholder theory and intitutional work. The Journal of Theoritical Accounting, 10(1), 149–178.
- García-Tabuyo, M., Saez-Martin, A., & Caba-Perez, C. (2017). Proactive disclosure of public information: Legislative choice worldwide. Online Information Review, 41(3), 354–377. https://doi.org/10.1108/OIR-02-2016-0054
- Huberts, L. W. J. C. (2018). Integrity: What it is and why it is Important. Public Integrity, 0(0), 1–15. https://doi.org/10.1080/10999922.2018.1477404
- IBAC. (2015). A review of integrity frameworks in six Victorian councils. In Independent Broad-based Anti-corruption Comission. ibac.vic.gov.au/docs/default-source/reviews/a-review-of-integrity-frameworks-in-six-victorian-councils.pdf?sfvrsn=1876a75_11
- Indonesia Corruption Watch. (2017). Kasus Korupsi Di Provinsi. Indonesia Corruption Watch. https://antikorupsi.org/id/galeri/kasus-korupsi-di-provinsi
- Joseph, C., Gunawan, J., Madi, N., Janggu, T., Rahmat, M., & Mohamed, N. (2019). Realising sustainable development goals via online integrity framework disclosure: Evidence from Malaysian and Indonesian local authorities. Journal of Cleaner Production, 215, 112–122. https://doi.org/https://doi.org/10.1016/j.jclepro.2019.01.057
- Junaidi, I. K. P. (2018). Korupsi, pertumbuhan ekonomi dan kemiskinan di Indonesia. Riset Akuntansi Dan Keuangan Indonesia, 3(1), 71–79. https://doi.org/10.23917/reaksi.v3i1.5609
- Khalid, M. A., Alam, M. M., & Said, J. (2016). Empirical assessment of good governance in the public sector of Malaysia. Economics and Sociology, 9(4), 289–304. https://doi.org/10.14254/2071-789X.2016/9-4/18
- KPK. (2019). Pola Korupsi Pemerintah Daerah dan Pimpinan Transformasional. Komisi Pemberantasan Korupsi. Pola korupsi pemerintah daerah dan pimpinan transformasional
- KPK. (2020). 3 strategi pemberantasan korupsi. Pusat Edukasi Antikorupsi.
- Kristiyanto, E. N. (2019). Urgensi keterbukaan informasi dalam penyelenggaraan pelayanan publik. Jurnal Penelitian Hukum De Jure, 19(10), 517–538.
- Kurniawan, F., Rakhmawati, N. A., Abadi, A. N., Zuhri, M., & Sugiyanto, W. T. (2017). Indonesia local government information completeness on the web. Procedia Computer Science, 124, 21–28. https://doi.org/10.1016/j.procs.2017.12.125
- Lee, T. (David). (2017). Clear, conspicuous, and improving: US corporate websites for critical financial literacy in retirement. International Journal of Bank Marketing, 35(5), 761–780. https://doi.org/10.1108/IJBM-01-2016-0010
- Luoma, P., & Goodstein, J. (1999). Stakeholders and corporate boards: Institutional influences on board composition. Academy of Management Journal, 42(5), 553–563. https://doi.org/https://doi.org/10.5465/256976
- Macaulay, M., Hickey, G., & Begum, N. (2013). Local government in England: Fault lines in ethical governance? Looking for Consensus?: Civil Society, Social Movements and Crises for Public Management, 2, 25–44. https://doi.org/10.1108/s2045-7944(2013)0000002018
- Maesschalck, J., & Bertok, J. (2009). Towards a Sound Integrity Framework: Instruments, Processes, Structures and Conditions for Implementation. Global Forum on Public Governance.
- Michener, G., & Bersch, K. (2013). Identifying transparency. Information Polity, 18(3), 233–242. https://doi.org/10.3233/IP-130299
- Midin, M., Joseph, C., & Mohamed, N. (2017). Promoting societal governance: Stakeholders’ engagement disclosure on Malaysian local authorities’ websites. Journal of Cleaner Production, 142(4), 1672–1683. https://doi.org/10.1016/j.jclepro.2016.11.122
- Nobanee, H., & Ellili, N. (2017). Anti-money laundering disclosures and banks’ performance. Journal of Financial Crime, 25(1), 95–108. https://doi.org/10.1108/JFC-10-2016-0063
- Nor, W., Hudaya, M., & Novriyandana, R. (2019). Financial statements disclosure on Indonesian local government websites. Asian Journal of Accounting Research, 4(1), 112–128. https://doi.org/10.1108/ajar-06-2019-0043
- Prabowo, H. Y., Sriyana, J., & Syamsudin, M. (2018). Forgetting corruption: Unlearning the knowledge of corruption in the Indonesian public sector. In Journal of Financial Crime (Vol. 25, Issue 1, pp. 28–56). https://doi.org/10.1108/JFC-07-2016-0048
- Ratmono, D. (2013). Pelaporan keuangan pemerintah daerah di internet: Pengujian teori institusional dan keagenan. Media Ilmiah Akuntansi, 1(2), 28–48.
- Rini, R., & Damiati, L. (2017). Analisis asil audit pemerintahan dan tingkat korupsi pemerintahan provinsi di Indonesia. Jurnal Dinamika Akuntansi Dan Bisnis, 4(1), 73–90. https://doi.org/10.24815/jdab.v4i1.4933
- Said, J., Alam, M. M., & Aziz, M. A. B. A. (2015). Public accountability system: Empirical assessment of public sector of Malaysia. Asian Journal of Scientific Research, 8(2), 225–236. https://doi.org/10.3923/ajsr.2015.225.236
- Transparency International. (2020a). CPI 2019 Global Highlights. Transparency International. https://www.transparency.org/en/news/cpi-2019-global-highlights#
- Transparency International. (2020b). The importance of political integrity in eradicating corruption in Indonesia. Transparency International. https://voices.transparency.org/the-importance-of-political-integrity-in-indonesia-36b6daf38e82
- Transparency International. (2020c). What is Corruption? Transparency International. https://www.transparency.org/en/what-is-corruption
- Zheng, D., Chen, J., Huang, L., & Zhang, C. (2013). E-government adoption in public administration organizations: Integrating institutional theory perspective and resource-based view. European Journal of Information Systems, 22(2), 221–234. https://doi.org/10.1057/ejis.2012.28
References
Abadi, T. W., Prajarto, N., & Guntoro, B. (2014). Performance e-government untuk peningkatan partisipasi masyarakat dalam pembangunan infrastruktur di Kabupaten Sidoarjo. Jurnal Kawistara, 4(3), 225–330. https://doi.org/10.22146/kawistara.6379
Ahyaruddin, M., & Akbar, R. (2016). The relationship between the use of a performance measurement system, organizational factors, accountability, and the performance of public sector organizations. Journal of Indonesian Economy and Business, 31(1), 1–21. https://doi.org/10.22146/jieb.10317
Al-Mamari, Q., Corbitt, B., & Gekara, V. O. (2013). E-government adoption in Oman: Motivating factors from a government perspective. Transforming Government: People, Process and Policy, 7(2), 199–224. https://doi.org/10.1108/17506161311325369
Badan Pengawasan Keuangan dan Pembangunan. (2016). Faktor-Faktor Penyebab Kepala Daerah Korupsi. BPKP. http://www.bpkp.go.id/puslitbangwas/konten/2674/16.050-Faktor-Faktor-Penyebab-Kepala-Daerah-Korupsi
Changwony, F. K., & Paterson, A. S. (2019). Accounting practice, fiscal decentralization and corruption. British Accounting Review, 51(5), 100834. https://doi.org/10.1016/j.bar.2019.04.003
Cheng, R. . (1944). A Politico-economic model of government accounting policy choice. Emerald.
Dacin, M. T., Goodstein, J., & Scott, W. R. (2002). Institutional theory and institutional change: Introduction to thr special research forum. The Academy of Management Journal, 45(1), 45–56. https://doi.org/10.2307/3069284
Díez-Martín, F., Prado-Roman, C., & Blanco-González, A. (2013). Beyond legitimacy: Legitimacy types and organizational success. Management Decision, 51(10), 1954–1969. https://doi.org/10.1108/MD-08-2012-0561
Dillard, J. F., Rigsby, J. T., & Goodman, C. (2004). The making and remaking of organization context: Duality and the institutionalization process. Accounting, Auditing & Accountability Journal, 17(4), 506–542. https://doi.org/10.1108/09513570410554542
DiMaggio, P., & Powell, W. (1983). The iron cage revisited: Institutional isomorphism in organizational fields. American Sociological Review, 48(2), 149. https://doi.org/10.2307/2095101
Ekasari, K., Eltivia, N., & Soedarso, E. H. (2019). Analisis konten terhadap pengungkapan etika dan integritas pada sustainability reporting. Journal of Research and Application: Accounting and Management, 4(1), 95–105. https://doi.org/10.18382/jraam.v4i1.008
Fernando, S., & Lawrence, S. (2011). A theoretical framework for CSR practices: Integrating legitimacy theory, stakeholder theory and intitutional work. The Journal of Theoritical Accounting, 10(1), 149–178.
García-Tabuyo, M., Saez-Martin, A., & Caba-Perez, C. (2017). Proactive disclosure of public information: Legislative choice worldwide. Online Information Review, 41(3), 354–377. https://doi.org/10.1108/OIR-02-2016-0054
Huberts, L. W. J. C. (2018). Integrity: What it is and why it is Important. Public Integrity, 0(0), 1–15. https://doi.org/10.1080/10999922.2018.1477404
IBAC. (2015). A review of integrity frameworks in six Victorian councils. In Independent Broad-based Anti-corruption Comission. ibac.vic.gov.au/docs/default-source/reviews/a-review-of-integrity-frameworks-in-six-victorian-councils.pdf?sfvrsn=1876a75_11
Indonesia Corruption Watch. (2017). Kasus Korupsi Di Provinsi. Indonesia Corruption Watch. https://antikorupsi.org/id/galeri/kasus-korupsi-di-provinsi
Joseph, C., Gunawan, J., Madi, N., Janggu, T., Rahmat, M., & Mohamed, N. (2019). Realising sustainable development goals via online integrity framework disclosure: Evidence from Malaysian and Indonesian local authorities. Journal of Cleaner Production, 215, 112–122. https://doi.org/https://doi.org/10.1016/j.jclepro.2019.01.057
Junaidi, I. K. P. (2018). Korupsi, pertumbuhan ekonomi dan kemiskinan di Indonesia. Riset Akuntansi Dan Keuangan Indonesia, 3(1), 71–79. https://doi.org/10.23917/reaksi.v3i1.5609
Khalid, M. A., Alam, M. M., & Said, J. (2016). Empirical assessment of good governance in the public sector of Malaysia. Economics and Sociology, 9(4), 289–304. https://doi.org/10.14254/2071-789X.2016/9-4/18
KPK. (2019). Pola Korupsi Pemerintah Daerah dan Pimpinan Transformasional. Komisi Pemberantasan Korupsi. Pola korupsi pemerintah daerah dan pimpinan transformasional
KPK. (2020). 3 strategi pemberantasan korupsi. Pusat Edukasi Antikorupsi.
Kristiyanto, E. N. (2019). Urgensi keterbukaan informasi dalam penyelenggaraan pelayanan publik. Jurnal Penelitian Hukum De Jure, 19(10), 517–538.
Kurniawan, F., Rakhmawati, N. A., Abadi, A. N., Zuhri, M., & Sugiyanto, W. T. (2017). Indonesia local government information completeness on the web. Procedia Computer Science, 124, 21–28. https://doi.org/10.1016/j.procs.2017.12.125
Lee, T. (David). (2017). Clear, conspicuous, and improving: US corporate websites for critical financial literacy in retirement. International Journal of Bank Marketing, 35(5), 761–780. https://doi.org/10.1108/IJBM-01-2016-0010
Luoma, P., & Goodstein, J. (1999). Stakeholders and corporate boards: Institutional influences on board composition. Academy of Management Journal, 42(5), 553–563. https://doi.org/https://doi.org/10.5465/256976
Macaulay, M., Hickey, G., & Begum, N. (2013). Local government in England: Fault lines in ethical governance? Looking for Consensus?: Civil Society, Social Movements and Crises for Public Management, 2, 25–44. https://doi.org/10.1108/s2045-7944(2013)0000002018
Maesschalck, J., & Bertok, J. (2009). Towards a Sound Integrity Framework: Instruments, Processes, Structures and Conditions for Implementation. Global Forum on Public Governance.
Michener, G., & Bersch, K. (2013). Identifying transparency. Information Polity, 18(3), 233–242. https://doi.org/10.3233/IP-130299
Midin, M., Joseph, C., & Mohamed, N. (2017). Promoting societal governance: Stakeholders’ engagement disclosure on Malaysian local authorities’ websites. Journal of Cleaner Production, 142(4), 1672–1683. https://doi.org/10.1016/j.jclepro.2016.11.122
Nobanee, H., & Ellili, N. (2017). Anti-money laundering disclosures and banks’ performance. Journal of Financial Crime, 25(1), 95–108. https://doi.org/10.1108/JFC-10-2016-0063
Nor, W., Hudaya, M., & Novriyandana, R. (2019). Financial statements disclosure on Indonesian local government websites. Asian Journal of Accounting Research, 4(1), 112–128. https://doi.org/10.1108/ajar-06-2019-0043
Prabowo, H. Y., Sriyana, J., & Syamsudin, M. (2018). Forgetting corruption: Unlearning the knowledge of corruption in the Indonesian public sector. In Journal of Financial Crime (Vol. 25, Issue 1, pp. 28–56). https://doi.org/10.1108/JFC-07-2016-0048
Ratmono, D. (2013). Pelaporan keuangan pemerintah daerah di internet: Pengujian teori institusional dan keagenan. Media Ilmiah Akuntansi, 1(2), 28–48.
Rini, R., & Damiati, L. (2017). Analisis asil audit pemerintahan dan tingkat korupsi pemerintahan provinsi di Indonesia. Jurnal Dinamika Akuntansi Dan Bisnis, 4(1), 73–90. https://doi.org/10.24815/jdab.v4i1.4933
Said, J., Alam, M. M., & Aziz, M. A. B. A. (2015). Public accountability system: Empirical assessment of public sector of Malaysia. Asian Journal of Scientific Research, 8(2), 225–236. https://doi.org/10.3923/ajsr.2015.225.236
Transparency International. (2020a). CPI 2019 Global Highlights. Transparency International. https://www.transparency.org/en/news/cpi-2019-global-highlights#
Transparency International. (2020b). The importance of political integrity in eradicating corruption in Indonesia. Transparency International. https://voices.transparency.org/the-importance-of-political-integrity-in-indonesia-36b6daf38e82
Transparency International. (2020c). What is Corruption? Transparency International. https://www.transparency.org/en/what-is-corruption
Zheng, D., Chen, J., Huang, L., & Zhang, C. (2013). E-government adoption in public administration organizations: Integrating institutional theory perspective and resource-based view. European Journal of Information Systems, 22(2), 221–234. https://doi.org/10.1057/ejis.2012.28