ANALISIS KANDUNGAN INFORMASI LAPORAN PEMERINTAH DAERAH DI INDONESIA
Keywords:
Financial reports, performance accountability reports, local government, information content
Abstract
This research analyzes information content reflected in three local government reports in Indonesia (Local Government Finance Report (LKPD), Government Institution's Performance Accountability Report / GIPAR (LAKIP), and Government Management Report (LPPD)). The research was conducted in District and City Government in Indonesia utilizing data from 2015-2016. The findings indicate information redundance in all of those three reports, and, there is as well data inconsistence used therein. It shows that there is importance in designing comprehensive model of local government reports in Indonesia which suits the needs of the users.
