Artikel

Analysis of the quality of performance report of the local government on websites: Indonesian case

The study aims to assess the quality of disclosure in performance of the local administration report (LAR) in the local government which is published on the websites. Quality criteria are based on: (1) the information that should be disclosed according to the regulations; and (2) the comprehensibility format of the report. Using the content analysis, the results showed that the information published only disclosed 35.46% of the information that should be conveyed. The low quality of disclosure is caused by the absence of disclosing standard of the LAR. The types of information which are not presented or inadequately covered are only a small portion of information displayed uses graphs and tables, and information about performances and its measurements are not presented in a systematic way. Format of presentation consisted of a summary with very long narrative does not guarantee that the important information is conveyed sufficiently to the public. From these results, it is expected for the regulator to develop a disclosing manual of LAR containing types of information and format of presentation which can help the public comprehend the information. The findings of this work show that the quality of the transparency of the reporting made by public bodies becomes crucial for public accountability.

Language
Englisch

Bibliographic citation
Journal: Cogent Business & Management ; ISSN: 2331-1975 ; Volume: 3 ; Year: 2016 ; Abingdon: Taylor & Francis

Classification
Management

Event
Geistige Schöpfung
(who)
Adi, Sasono
Martani, Dwi
Pamungkas, Bambang
Simanjuntak, Robert A.
Event
Veröffentlichung
(who)
Taylor & Francis
(where)
Abingdon
(when)
2016

DOI
doi:10.1080/23311975.2016.1229393
Handle
Last update
10.03.2025, 11:44 AM CET

Data provider

This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.

Object type

  • Artikel

Associated

  • Adi, Sasono
  • Martani, Dwi
  • Pamungkas, Bambang
  • Simanjuntak, Robert A.
  • Taylor & Francis

Time of origin

  • 2016

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