Research Repository
What Factors Affect Financial Transparency Reports? A Study of Regional Government Financial Reports in South Sulawesi Province, Indonesia
Author : Nurjannah Nonci
Abstrak:
Purpose: This study aims to analyze and correlate the significant factors that support the
financial report system in local government to be more transparent and accountable.
Design/Methodology/Approach: The article analyzes the government apparatuses
competence, organization commitment, standard operating procedures, and control system,
which are measured by data collected from selected local government and are analyzed
through SPPS software. The measurement of financial reports' availability is done through a
system-based crosstab correlation technique that displays factors and indicators accordingly.
It shows the significance of the correlation between each factor and indicator. The explanation
of each factor and indicator is done through quantitative and qualitative research.
Findings: The research found that two main significant factors support transparency and
accountability: government competence apparatuses and organizational commitment. On the
other hand, two factors are less significant, the standard operating procedures and control
system. In terms of indicators, the most significant that supports transparency and
accountability, namely government structure, and the weakest indicator is ICT because some
do not explicitly use the website-based system's accessibility.
Practical Implications: This paper is a scientific report and can be a policy recommendation
to support the local government in achieving transparency and accountability and gaining
unqualified opinion.
Originality/Value: There is still a lack of research on developing a local government reporting
system by measuring transparency and accountability towards those selected four factors. The
value of this paper is to classify affecting factors on the financial reporting system to improve
the accountability and transparency of local government.