Article Sidebar

Download
Full text PDF
Statistic
Read Counter : 199 Download : 162

Downloads

Download data is not yet available.

Main Article Content

Abstract

Decentralization system of government in Indonesia creates local governments that have their own authority. However, this may raise the risk of corruption. The high level of corruption in Indonesia obstructs goal 16 of the Sustainable Development Goals (SDGs). The disclosure of integrity through the local government websites can create public disclosure information, so the public can assess the performance of each government and mitigate corruption levels. This study aims to explore the integrity disclosure index and identify the problems in disclosing integrity through the websites. This study uses Institutional Theory with coercive isomorphism. Data was collected based on content analysis on 113 websites of local governments in Java. The result shows that the average disclosure on the websites of the local governments in Java is 64.83%. With this good disclosure of integrity, local governments in Java can support the law on public information disclosure.

Keywords

Decentralization institutional theory integrity disclosure local government website disclosure

Article Details

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Author Biographies

Intiyas Utami, Department of Accounting, Satya Wacana Christian University, Salatiga, Indonesia

Department of Accounting, Faculty of Economics and Business, Universitas Kristen Satya Wacana, Salatiga

Gideon Felix Gunawan, Department of Accounting, Satya Wacana Christian University, Salatiga, Indonesia

Department of Accounting, Faculty of Economincs and Business, Universitas Kristen Satya Wacana, Salatiga, Indonesia

Gracella Theotama, Department of Accounting, Satya Wacana Christian University, Salatiga, Indonesia

Department of Accounting, Faculty of Economincs and Business, Universitas Kristen Satya Wacana, Salatiga, Indonesia

Aprina Nugrahesthy Sulistya Hapsari, Department of Accounting, Satya Wacana Christian University, Salatiga, Indonesia

Department of Accounting, Faculty of Economincs and Business, Universitas Kristen Satya Wacana, Salatiga, Indonesia

Natasia Alinsari, Department of Accounting, Satya Wacana Christian University, Salatiga, Indonesia

Department of Accounting, Faculty of Economincs and Business, Universitas Kristen Satya Wacana, Salatiga, Indonesia

How to Cite
Intiyas Utami, Gideon Felix Gunawan, Gracella Theotama, Aprina Nugrahesthy Sulistya Hapsari, & Natasia Alinsari. (2023). Identification of the integrity index in local governments in Java. Journal of Contemporary Accounting, 5(1), 1–11. https://doi.org/10.20885/jca.vol5.iss1.art1
Download Citation
Endnote/Zotero/Mendeley (RIS)
BibTeX

References

  1. ACFE Indonesia. (2020). Survei Fraud Indonesia 2019. In Indonesian Chapter #111. https://acfe-indonesia.or.id/wp-content/uploads/2021/02/SURVEI-FRAUD-INDONESIA-2019.pdf
  2. Aoki, N. (2020). Uncovering the aspirations to be a leading local government: a content analysis approach. Local Government Studies, 46(4), 622–640. https://doi.org/https://doi.org/10.1080/03003930.2019.1627333
  3. Chizema, A., & Pogrebna, G. (2019). The impact of government integrity and culture on corporate leadership practices: Evidence from the field and the laboratory. The Leadership Quarterly, 30(5), 101303. https://doi.org/https://doi.org/10.1016/j.leaqua.2019.07.001
  4. Coman, C., Rezeanu, C., Mihalte, S., & Kiss, R. (2018). Highlighting the image of the local government institutions in mass media based on the result of the content analysis. Juridical Current, 72, 39–56.
  5. Deegan, C. (2007). Organizational legitimacy as a motive for sustainability reporting. In J. Unerman, J. Bebbington, & B. O’Dwyer (Eds.), Sustainability Accounting and Accountability (1st ed., p. 23). Routledge.
  6. 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
  7. Independent Broad-based Anti-corruption Commission. (2015). A review of integrity frameworks in six Victorian councils. Retrieved from https://www.ibac.vic.gov.au/publications-and-resources/article/a-review-of-integrity-frameworks-in-six-victorian-councils
  8. Istiqomah, N. (2018). Analisis implementasi government finance statistics di Indonesia: Pendekatan teori institusional. Indonesian Treasury Review Jurnal Perbendaharaan Keuangan Negara Dan Kebijakan Publik, 3(2), 69–90. https://doi.org/10.33105/itrev.v3i2.66
  9. Johnston, R. (2016). Arsenic and the 2030 Agenda for sustainable development. Arsenic Research and Global Sustainability - Proceedings of the 6th International Congress on Arsenic in the Environment, 12–14. https://doi.org/https://doi.org/10.1201/b20466-7
  10. 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
  11. Joseph, C., Gunawan, J., Sawani, Y., Rahmat, M., Noyem, J. E., & Darus, F. (2016). A comparative study of anti-corruption practice disclosure among Malaysian and Indonesian Corporate Social Responsibility (CSR) best practice companies. Journal of Cleaner Production, 112(4), 2896–2906.
  12. Joseph, C., Janggu, T., Rahmat, M., Madi, N., & Mohamed, N. (2017). Development of the integrity framework disclosure index (IFDI) for Malaysian local authorities. Advanced Science Letters, 23(8), 7502–7504.
  13. Joseph, C., Madi, N., Janggu, T., Rahmat, M., & Mohamed, N. (2018). Online Integrity Disclosure: Benchmark for Good Governance? Asia-Pacific Management Accounting Journal (APMAJ), 13(207–230).
  14. Kementerian Pendidikan dan Kebudayaan RI. (2018). Pendidikan Anti-Korupsi untuk Perguruan Tinggi (N. T. Puspito, M. S Elwina, I. S. Utari, & Y. Kurniadi (eds.)). Kementerian Pendidikan dan Kebudayaan RI.
  15. KNKG. (2010). Pedoman Umum Good Public Governance. Jakarta: Kebijakan Governance (KNKG).
  16. Komisi Pemberantasan Korupsi. (2020). Laporan Tahunan KPK 2020.
  17. Kompas.com. (2021, March 22). ICW: Perangkat Desa Dominasi Terdakwa Kasus Korupsi, Dana Desa Perlu Diawasi Ketat. Kompas.Com. Retrieved from https://nasional.kompas.com/read/2021/03/22/18093371/icw-perangkat-desa-dominasi-terdakwa-kasus-korupsi-dana-desa-perlu-diawasi
  18. Kompas. (2017a, January 2). Empat Hal yang Diupayakan KPK untuk Mencegah Korupsi. Kompas. Retrieved from https://nasional.kompas.com/read/2017/01/02/19055161/ini.9.upaya.kemendagri.cegah.kebocoran.keuangan.daerah
  19. Kompas. (2017b, January 2). Ini 9 Upaya Kemendagri Cegah Kebocoran Keuangan Daerah. Kompas. https://nasional.kompas.com/read/2017/01/02/19055161/ini.9.upaya.kemendagri.cegah.kebocoran.keuangan.daerah
  20. Laswad, F., Fisher, R., & Oyelere, P. (2005). Determinants of voluntary Internet financial reporting by local government authorities. Journal of Accounting and Public Policy, 24(2), 101–121. https://doi.org/10.1016/j.jaccpubpol.2004.12.006
  21. Meyer, J. W., & Rowan, B. (1977). Institutionalized organizations: Formal structure as myth and ceremony. American Journal of Sociology, 83(2), 340–363.
  22. 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
  23. Mungiu-Pippidi, A., & Dadašov, R. (2016). Measuring control of corruption by a new index of public integrity. European Journal on Criminal Policy and Research, 22(3), 415–438. https://doi.org/https://doi.org/10.1007/s10610-016-9324-z
  24. Narsa, I. M., & Pratiwi, F. F. (2014). Internet financial reporting, pengungkapan informasi website, luas lingkup pelaporan internet dan nilai perusahaan. Jurnal Ekonomi Dan Keuangan, 18(2), 259–273. https://doi.org/https://doi.org/10.24034/j25485024.y2014.v18.i2.152
  25. Niaga Asia. (2019, December 9). Cegah Korupsi, Kemenkeu Terapkan Tiga Lapis Pertahanan. Niaga Asia. Retrieved from https://www.niaga.asia/cegah-korupsi-kemenkeu-terapkan-tiga-lapis-pertahanan/
  26. Law No. 31 of 1999 on Corruption Eradication, (1999).
  27. Law No. 14 of 2008 on Public Information Disclosure, (2008).
  28. Undang-undang (UU) tentang Pemerintahan Daerah, (2014).
  29. Peraturan Pemerintah (PP) tentang Pendidikan Dan Pelatihan Jabatan Pegawai Negeri Sipil, (2000). https://peraturan.bpk.go.id/Home/Details/53673/pp-no-101-tahun-2000
  30. Rosendo, S., Celliers, L., & Mechisso, M. (2018). Doing more with the same: A reality-check on the ability of local government to implement Integrated Coastal Management for climate change adaptation. Marine Policy, 87, 29–39.
  31. Simarmata, M. . (2017). Peranan e-government dan media sosial untuk mewujudkan budaya transparansi dan pemberantasan korupsi. Integritas : Jurnal Antikorupsi, 3(2), 203–230. https://doi.org/https://doi.org/10.32697/integritas.v3i2.108
  32. Suwarsih, A., & Ritonga, I. T. (2017). Analisis transparansi pengelolaan keuangan daerah berbasis website pada pemerintah daerah Sumatera. Accounting and Business Information Systems Journal, 5(1), 1–11.
  33. United Nations Departement of Economic and Social Affairs. (2019). Sustainable Development Goal 16: Focus on Public Institutions World Public Sector Report 2019. In United Nations. Retrieved from https://publicadministration.un.org/publications/content/PDFs/World Public Sector Report2019.pdf
  34. VOA Indonesia. (2013, June 27). ICW: Otonomi Daerah Picu Korupsi Kepala Daerah. VOA. Retrieved from https://www.voaindonesia.com/a/icw-otonomi-daerah-picu-korupsi-kepala-daerah/1690178.html
  35. Vousinas, G. L. (2019). Advancing theory of fraud: the S.C.O.R.E. model. Journal of Financial Crime, 26(1), 372–381. https://doi.org/10.1108/JFC-12-2017-0128