Artikel
Financial reporting, public services and local executives' re-electability in Indonesia
This study aims to analyze the effects of audit findings, follow-up of audit recommendations, quality of financial reporting and public services on the incumbent electability. Using subnational elections data in Indonesia in 2015 and 2017, the final sample amounted to 291 observations, which consisted of 11 provincial elections, 55 municipal elections, and 255 district elections. The results showed a negative effect of audit findings on the incumbent electability, as hypothesized. Further findings present the positive influences of the follow-up of audit recommendations, financial reporting quality on incumbent electability. The last result implies the originality of the study in which non-financial performance factor as proxied by the quality of public services in subnational entities in Indonesia are used as the basis for political decision-making by constituents to elect the incumbent or challenger. The practical implications are the need for subnational executives to pay attention to the importance of accounting and auditing practices as well as public service in increasing local community satisfaction and trust. The theoretical findings are insightful in providing mechanisms of government accounting management and the usefulness of public sector information in influencing electoral democracy in local governments in Indonesia. The novelty of this study is in the empirical examination to link auditing practices and its political consequences.
- Language
-
Englisch
- Bibliographic citation
-
Journal: Cogent Business & Management ; ISSN: 2331-1975 ; Volume: 8 ; Year: 2021 ; Issue: 1 ; Pages: 1-22 ; Abingdon: Taylor & Francis
- Classification
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Management
- Subject
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Public sector management
financial reporting
audit findings
follow-up of audit recommendations
public services
incumbent electability
Indonesia
- Event
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Geistige Schöpfung
- (who)
-
Furqan, Andi Chairil
Wardhani, Ratna
Martani, Dwi
Setyaningrum, Dyah
- Event
-
Veröffentlichung
- (who)
-
Taylor & Francis
- (where)
-
Abingdon
- (when)
-
2021
- DOI
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doi:10.1080/23311975.2021.1939229
- Handle
- Last update
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10.03.2025, 11:42 AM CET
Data provider
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
- Furqan, Andi Chairil
- Wardhani, Ratna
- Martani, Dwi
- Setyaningrum, Dyah
- Taylor & Francis
Time of origin
- 2021
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