Journal of Contemporary Accounting
Volume 5 Issue 1, 2023

Identification of the integrity index in local governments in Java

Intiyas Utami (Department of Accounting, Satya Wacana Christian University, Salatiga, Indonesia)
Gideon Felix Gunawan (Department of Accounting, Satya Wacana Christian University, Salatiga, Indonesia)
Gracella Theotama (Department of Accounting, Satya Wacana Christian University, Salatiga, Indonesia)
Aprina Nugrahesthy Sulistya Hapsari (Department of Accounting, Satya Wacana Christian University, Salatiga, Indonesia)
Natasia Alinsari (Department of Accounting, Satya Wacana Christian University, Salatiga, Indonesia)



Article Info

Publish Date
11 Apr 2023

Abstract

Decentralization system of government in Indonesia creates local governments that have their own authority. However, this may raise the risk of corruption. The high level of corruption in Indonesia obstructs goal 16 of the Sustainable Development Goals (SDGs). The disclosure of integrity through the local government websites can create public disclosure information, so the public can assess the performance of each government and mitigate corruption levels. This study aims to explore the integrity disclosure index and identify the problems in disclosing integrity through the websites. This study uses Institutional Theory with coercive isomorphism. Data was collected based on content analysis on 113 websites of local governments in Java. The result shows that the average disclosure on the websites of the local governments in Java is 64.83%. With this good disclosure of integrity, local governments in Java can support the law on public information disclosure.

Copyrights © 2023






Journal Info

Abbrev

JCA

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of Contemporary Accounting (JCA) is a peer-reviewed journal published three times a year (January-April, May-August, and September-December) by Master in Accounting Program, Faculty of Economics, Universitas Islam Indonesia. JCA is intended to be the journal for publishing articles reporting ...