Financial report and public accountability culture in Indonesia

Setiono, Bambang and Hapsoro, Dody (2016) Financial report and public accountability culture in Indonesia. Jurnal Akuntansi & Auditing Indonesia, 20 (1). pp. 57-67. ISSN p-ISSN: 1410-2420 | e-ISSN: 2528-6528

[img] Text
Financial Report and Public Accountability-Bambang-Dody.pdf - Published Version

Download (183kB)
[img] Text
Turnitin Result.pdf

Download (5MB)
[img] Text
Peer Review.pdf

Download (999kB)
Official URL:


This study investigates the quality of public accountabilty in Indonesia as represented by financial reports practices using the legitimacy theory. We found public accountability practices in Indonesia is still at the pragmatic legitimacy. Financial statements and audits of these statements are developed only for the primary users of financial statements. They are not prepared for the benefit of general public. DPR and the government as the representation of the public have yet to develop governance culture of financial statements and audits to ensure that accountability practices in Indonesia present true or fair information that is expected by the public. People need information about how effective is the government on using of state funds to fulfill their promises in the election campaign as well as their obligation as stipulated in many laws governing operations of the government. Public also needs information about security and grow of their the wealth deposited in the financial sector as promised by banks and non-bank financial institutions.

Item Type: Article
Uncontrolled Keywords: public accountabilty, financial report, financial institution
Divisions: Dosen STIE YKPN > Artikel > Jurnal
Depositing User: Pustakawan STIE YKPN
Date Deposited: 17 Jun 2019 02:07
Last Modified: 03 Oct 2019 01:52

Actions (login required)

View Item View Item