Accounting
Wiwin Juliyanti; Jaka Winarna
Abstract
This quantitative descriptive study aims to analyze the relationship between Information and Communication Technology (ICT) factors that have been adopted by local governments in Indonesia on the Public Accountability (Y). Using a purposive sampling technique, panel data were obtained as many as 450 ...
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This quantitative descriptive study aims to analyze the relationship between Information and Communication Technology (ICT) factors that have been adopted by local governments in Indonesia on the Public Accountability (Y). Using a purposive sampling technique, panel data were obtained as many as 450 observations from 150 districts in the 2017-2019 period. Descriptive analysis and regression of panel data using software Eviews 09. The findings of this study explain that ICT Determinants simultaneously show a relationship significant through the F-statistic test. While the t-test used to test the effect of each independent variable has various results. The partial test demonstrates that Technology Development (X3), Website Accessibility (X5), and Press Visibility (X6) affect Public Accountability, but the research has not been able to find a significant relationship between Telecommunication Networks (X1), Internet Access (X2), e-Government (X4), and Electronic Procurement (X7) on Public Accountability. The results of this study can be used as consideration for the government in formulating policies related to ICT in order to realize public accountability.
Alex Antwi-Adjei; Kong Yusheng; Samuel Asubonteng
Volume 6, Issue 12 , December 2019, , Pages 844-861
Abstract
Emerging post-financial crisis research in Africa recently suggest a strong linkage between poor corporate governance and the non-transparency in the financial institutions involved, leading to loss of investor confidence and other ramifying effects. This has reignited the need to progressively re-examine ...
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Emerging post-financial crisis research in Africa recently suggest a strong linkage between poor corporate governance and the non-transparency in the financial institutions involved, leading to loss of investor confidence and other ramifying effects. This has reignited the need to progressively re-examine or rethink the gaps in existing financial regulatory framework in accordance with acceptable corporate governance standards. Our study reviewed and tested the influence of four voluntary disclosure attributes namely; a percentage of family members on boards, extant of independent committee of audit, existence of more important personalities and the proportion of non-dependent directors of CG, as promulgated by the Bank of Ghana. An adjusted relative disclosure was used in this study. We noted the prevalence of a committee of auditors is positively and significantly connected to a degree of deliberate disclosure, whereas, a higher number of family members on the board attenuates effective voluntary disclosure. The outcomes give empirical proof to back Ghana’s financial regulatory authorities.