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Jurnal Akuntansi dan Auditing Indonesia, Volume 20, Issue 2, 2016, pp. 110-126

Mengukur transparansi pengelolaan keuangan daerah di Indonesia: berbasis website

Abstract :

This study aims to measure the transparency of local financial management in Indonesia by focusing on three main stages (aspects) of local financial management, namely the aspects of planning, implementation, and reporting and accountability of the budget.This research was conducted in 34 provincial governmentsin Indonesia.The data used is the local financial management of the fiscal year 2016.Based on observations, it was found that the average level of local transparency managementis still very small (low), which is equal to 16.84%..

Keywords : Transparency of local financial management; provincial government website
Subject Area : Accounting Finance

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