Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Economics, Business, Accounting

The Role of Political Competition and Government Size to Enhance Government Financial Transparency Octa Azzani, Olivia; Fontanella, Amy; Chandra, Novrina; Afni, Zalida
Economics, Business, Accounting & Society Review Vol. 3 No. 2 (2024): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v3i2.151

Abstract

This study aims to analyze the influence of political competition and local government size on local government financial transparency in Indonesia. This study was conducted in 362 local governments in Indonesia. Local government financial transparency was measured through the disclosure of financial information at the planning, implementation, and reporting stages carried out on the official government websites. Political competition was proxied by the percentage of regional legislative members from the party supporting the regional head compared to the total number of council members in each district or city. The findings indicate that financial transparency is positively affected by political competition. Regions with higher political competition are found to disclose more financial information through their official websites, as increased competition leads to more stringent oversight. Furthermore, it is revealed that larger local governments disclose more financial information, indicating that governments with greater assets tend to maintain better transparency due to their access to adequate resources. Additionally, the demand for transparency is higher in larger governments. This study providing empirical evidence on the positive impact of political competition and local government size on financial transparency, highlighting the role of competitive governance and resource adequacy in fostering accountability through online financial disclosures in Indonesia.
The Effect of Family Financial Socialization on Financial Self-Efficacy Mediated by Financial Knowledge and Financial Skills April, Reza; Chandra, Novrina; Fontanella, Amy; Sukartini, Sukartini
Economics, Business, Accounting & Society Review Vol. 3 No. 1 (2024): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v3i1.88

Abstract

This study aims to explore and provide empirical evidence on how financial socialization directly affects financial knowledge, financial skills, and financial self-efficacy. Additionally, it investigates the relationships between financial knowledge, financial skills, and financial self-efficacy, while also examining the indirect influence of financial socialization on financial self-efficacy through the mediation of financial knowledge and skills. The research focused on a sample of 208 millennials from West Sumatra, selected through non-probability accidental random sampling. The data analysis utilized the partial least square structural equation modeling technique (SEM PLS) with SmartPLS 3.0. The findings revealed that the direct impact of financial socialization on financial knowledge and skills was statistically significant. However, the direct effect of financial socialization on financial self-efficacy was not deemed significant. The study also established the statistically significant impacts of financial knowledge and financial skills on financial self-efficacy, along with confirming the indirect influence of financial socialization on financial self-efficacy through the mediation of financial knowledge and skills.