政治动机是否影响地方政府财务报表质量

Q3 Economics, Econometrics and Finance

International Journal of Monetary Economics and Finance Pub Date : 2021-07-28 DOI:10.1504/ijmef.2021.116982

Nurmali Agustina, Dyah Setyaningrum

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引用次数: 0

摘要

本研究旨在分析政治动机对印尼地方政府财务报表质量的影响。作为一个公共机构，地方政府需要通过编制高质量的财务报表来提高透明度和问责制。LGFS的质量是用定性特征来衡量的，而政治动机是用立法机构中反对党成员的百分比来衡量的。同时，选举年份和连任机会被用作调节变量。为了验证这一假设，使用了两个样本组。第一组是2016年至2017年期间选出的所有地方政府，而第二组是进行了选举的地方政府。结果表明，政治竞争对LGFS质量有正向影响，而选举年和连任机会则增强了这种正向影响。

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Does political motives affect local government financial statement quality

This study aims to analyse the effect of political motives on the quality of local government financial statements (LGFS) in Indonesia. As a public institution, local governments need to increase transparency and accountability by producing high quality financial statements. The LGFS quality is measured using qualitative characteristics while political motives are measured by percentage of opposition member in the legislative, meanwhile, the election year and re-election chances are used as moderating variable. To test the hypothesis, two sample groups were used. The first group of all selected local governments between 2016 and 2017 while the second group are the local governments that have conducted an election. The results showed that political competition had positive effect on LGFS quality while election year together with re-election chances strengthened the positive effect.

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来源期刊

International Journal of Monetary Economics and Finance Economics, Econometrics and Finance-Finance

CiteScore

1.20

自引率

0.00%

发文量

期刊介绍： International money, banking and finance have become central to understanding how modern open economies and national economic policies work and interact. IJMEF is an international, peer-reviewed journal at the forefront of economic research, fostering discussion on advances in research which have a significant, long-term impact. With articles from both economists and finance experts, IJMEF represents a focal point for understanding issues involved in economic growth, providing a truly global perspective on monetary and financial questions at national and international levels. Topics covered include: -International financial institutions- Monetary theory- Exchange rates and interest rates- Bank services and development- Central banking- International banking- Credit and financial markets- Open economy macroeconomics- Macroeconometrics- International finance- Financial markets and institutions- Corporate governance- Financial liberalisation- Financial performance- Credit channels.