Penulis Utama : Henny Murtini
Penulis Tambahan : 1. Djoko Suhardjanto
2. Djuminah
3. Agung Nur Probohudono
NIM / NIP : T401608011
Tahun : 2021
Judul : Pengungkapan Informasi Modal Manusia Pemerintah Daerah di Indonesia: Pendekatan Isomorfisme Koersif, Mimetik, dan Normatif
Edisi :
Imprint : Surakarta - Fak. Ekonomi dan Bisnis - 2021
Kolasi :
Sumber : -
Subyek :
Jenis Dokumen : Disertasi
Abstrak :

The problem lies behind this research are the lack of observations on Human Capital Information Disclosure in Indonesia local governments and the limited reports on this issue. Based on the perspective of Institutional Theory which consists of three components of isomorphism, namely: coercive, mimetic, and normative, this study examines some factors that influence Human Capital Information Disclosure in Indonesia local governments, including: Financial Performance, Number of Legislative Members, Organizational Performance Ranking, Tax Revenue Sharing, Grant Income, Capital Innovation, Location, Consultant Program, Number of Internal Auditors, Education Costs, Budgeting Control, and Proportion of Supporting Political Parties. 


The population observed is local governments in the country, selected using proportional random sampling technique. Using various data widely from the 2018 annual report (audited by BPK, Indonesia’s Supreme Audit Agency, and/or BPKP (Indonesia's National Government Internal Auditor) and the official website of 163 Indonesia’s local governments, hypothesis is tested with Generalized Poisson Regression method. 


The results show that, towards Human Capital Information Disclosure, all of Financial Performance, Number of Legislative Members, Tax Revenue Sharing, and Number of Internal Auditors are positively correlated, while Capital Innovation, Location, Consultant Program are negatively correlated. Furthermore, Organizational Performance Ranking, Grant Income, Budgeting Control the Budgetary, and Proportion of Supporting Political Parties remain have no effect at all. According to this findings, the upcoming research are expected to use qualitative approaches to address the shortcomings inherent in the Human Capital Information Disclosure, for example addressing the reasons on why local governments not to do so. Beside provides implications for the development of institutional theory, this research also suggests particular formulation of policies or technical guidelines on Human Capital Information Disclosure in Indonesia local governments.

File Dokumen Tugas Akhir : Tidak ada file.
File Dokumen Karya Dosen : -
Status : Public
Pembimbing : 1. Prof. Drs. Djoko Suhardjanto, M.Com. (Hons)., Ph.D., Ak.
2. Dr. Djuminah, M.Si., Ak.
3. Agung Nur Probohudono, S.E., M.Si., Ph.D., Ak., CA.
Catatan Umum :
Fakultas : Fak. Ekonomi dan Bisnis