Proceedings of the 6th International Accounting Conference (IAC 2017)

Proposing Accountability Index for Indonesia’s Local Government

Authors
Dyah Setyaningrum
Corresponding Author
Dyah Setyaningrum
Available Online August 2017.
DOI
https://doi.org/10.2991/iac-17.2018.10How to use a DOI?
Keywords
Accountability, Accountability Index, Corruption, Local Government, Principle Component Analysis
Abstract

The purpose of the study is to develop a comprehensive accountability index for Indonesia’s local governments and to provide evidence regarding the relationship between an accountability index and corruption. We use data from a local government performance report from 2011-2014, identifying several indicators that match the accountability criteria. Principal component analysis is used to reduce twelve variables to the following three major components of accountability: administrative accountability, report timeliness, and financial accountability. From these three components, we develop an accountability index that represents a comprehensive measurement of local government accountability. The result of the multiple regression test shows that a higher accountability index is associated with lower corruption. The important implication of the study is that local governments can measure their level of accountability using a score from the Local Government Performance Report. Moreover, local governments are encouraged to increase their accountability, especially their administrative and financial accountability, as this has proven to reduce corruption. The accountability index proposed in this study can be one of the best alternatives for measuring accountability rather than using a single measure.

Copyright
© 2018, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 6th International Accounting Conference (IAC 2017)
Series
Advances in Economics, Business and Management Research
Publication Date
August 2017
ISBN
978-94-6252-519-1
ISSN
2352-5428
DOI
https://doi.org/10.2991/iac-17.2018.10How to use a DOI?
Copyright
© 2018, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Dyah Setyaningrum
PY  - 2017/08
DA  - 2017/08
TI  - Proposing Accountability Index for Indonesia’s Local Government
BT  - Proceedings of the 6th International Accounting Conference (IAC 2017)
PB  - Atlantis Press
SP  - 54
EP  - 58
SN  - 2352-5428
UR  - https://doi.org/10.2991/iac-17.2018.10
DO  - https://doi.org/10.2991/iac-17.2018.10
ID  - Setyaningrum2017/08
ER  -