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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

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Copyright (c) 2023 Intiyas Utami, Gideon Felix Gunawan, Gracella Theotama -, Aprina Nugrahesthy Sulistya Hapsari, Natasia Alinsari

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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
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