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TINGKAT KESESUAIAN LAPORAN PENYELENGGARAAN PEMERINTAHAN DAERAH TAHUN 2010 TERHADAP PP NO. 3/2007 Fitriasari, Debby; Martani, Dwi; Khairurizka, Rahfiani
Prosiding PESAT Vol 5 (2013)
Publisher : Prosiding PESAT

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Abstract

Despite of the financial statements, the accountability of local government (LG) is also fulfilledthrough LPPD, a LG’s performance reporting on decentralization, job assistance andgovernment administrative tasks. Research on LPPD in Indonesia is still rare. Febriana (2010)and Dalimunthe (2010) conducted a study related LPPD but does not focus on the completenessof the LPPD. Therefore, the purpose of this study is to analyze the compliance of LPPD to PPNo. 3/2007. The compliance level is obtained by comparison the content of the LPPD and thecompliance checklist and then this compliance level will be analyzed using statistic descriptive,the mean difference test and correlation test. With a sample of 25 provinces’s LPPD year 2010,the results show that the average compliance level is 75%. It means that the LG (province) hasnot been submitting all the information in LPPD year 2010 in accordance with the PP No.3/2007. The result of mean different test showed no significant difference in two groups LGbased on these variables: LG’s assets, level of sovereignty, geography position (west or eastIndonesia) and EKPPD value. Moreover, the correlation test results also found no significantcorrelation between the levels of compliance with these variables.
Controlling Shareholder and Tax Avoidance: Family Ownership and Corporate Governance Masripah, Masripah; Diyanty, Vera; Fitriasari, Debby
INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 8, No 3 (2015): December 2015 - March 2016
Publisher : Universitas Prasetiya Mulya

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TRANSPARANSI KEUANGAN DAN KINERJA PADA WEBSITE PEMERINTAH DAERAH KABUPATEN/KOTA DI INDONESIA Martani, Dwi; Fitriasari, Debby; Annisa, Annisa
Prosiding PESAT Vol 5 (2013)
Publisher : Prosiding PESAT

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E-government in Indonesia is starting since the issuance of Presidential Instruction No.3/2003. The objective of this research to analysis the development of e-government whichfocuses on the financial and performance information transparency. Using a descriptiveanalysis on the 429 Indonesian local government websites during mid-May to July 2013,this research finds that the level of financial and performance information transparencyis 15%. Most local government website disclose financial and performance informationin the form of news and Local Government in Figures. While for the most importantfinancial and performance information in the form of budgets, financial statements andperformance reports are disclosed only by not more than 10% local government. Fromeleven local government with the best score, seven are located in Java and in the form ofcity.