Does Government Accounting Information Matter to Gain Votes? Evidence from Local Elections in Indonesia
Voting decisions have become a strategic tool to analyze whether voters consider an incumbent's economic policies make it worthwhile re-electing the incumbent. If a strong correlation between the information on economic policies and the election results could be proved, evidence would thus be f...
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| Format: | Article |
| Language: | English |
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Universitas Gadjah Mada
2023-09-01
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| Series: | Gadjah Mada International Journal of Business |
| Subjects: | |
| Online Access: | https://jurnal.ugm.ac.id/gamaijb/article/view/64668 |
| _version_ | 1797692117043118080 |
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| author | dyah purwanti |
| author_facet | dyah purwanti |
| author_sort | dyah purwanti |
| collection | DOAJ |
| description | Voting decisions have become a strategic tool to analyze whether voters consider an incumbent's economic policies make it worthwhile re-electing the incumbent. If a strong correlation between the information on economic policies and the election results could be proved, evidence would thus be found that government accounting captures data on the attributes of government finances, consistent with the information incorporated by constituents in their voting decisions. This study investigates the association between government accounting information and local election outcomes and observes two regional government clusters that held local elections in 2017 and 2018, in which 198 incumbents ran for office again. By employing regression analysis, this study finds that several accounting information items impact the vote acquisition of the incumbents. The specific finding is that budget accounting information has a more decisive influence on votes for the incumbents than financial accounting information does. The result implies budgetary accounting information that represents service performance is beneficial for gaining votes. The limitation that should be considered is the emphasis on the assumption of voter rationality, in which the voters accumulate performance information on the incumbents for their voting decisions. It is highly improbable that voters will allocate time to collecting and reading government financial statements on purpose. |
| first_indexed | 2024-03-12T02:23:03Z |
| format | Article |
| id | doaj.art-5260d5dc3a954577b9097d22434d3605 |
| institution | Directory Open Access Journal |
| issn | 1411-1128 2338-7238 |
| language | English |
| last_indexed | 2024-03-12T02:23:03Z |
| publishDate | 2023-09-01 |
| publisher | Universitas Gadjah Mada |
| record_format | Article |
| series | Gadjah Mada International Journal of Business |
| spelling | doaj.art-5260d5dc3a954577b9097d22434d36052023-09-06T02:09:44ZengUniversitas Gadjah MadaGadjah Mada International Journal of Business1411-11282338-72382023-09-0125335538310.22146/gamaijb.6466834408Does Government Accounting Information Matter to Gain Votes? Evidence from Local Elections in Indonesiadyah purwanti0PKN STANVoting decisions have become a strategic tool to analyze whether voters consider an incumbent's economic policies make it worthwhile re-electing the incumbent. If a strong correlation between the information on economic policies and the election results could be proved, evidence would thus be found that government accounting captures data on the attributes of government finances, consistent with the information incorporated by constituents in their voting decisions. This study investigates the association between government accounting information and local election outcomes and observes two regional government clusters that held local elections in 2017 and 2018, in which 198 incumbents ran for office again. By employing regression analysis, this study finds that several accounting information items impact the vote acquisition of the incumbents. The specific finding is that budget accounting information has a more decisive influence on votes for the incumbents than financial accounting information does. The result implies budgetary accounting information that represents service performance is beneficial for gaining votes. The limitation that should be considered is the emphasis on the assumption of voter rationality, in which the voters accumulate performance information on the incumbents for their voting decisions. It is highly improbable that voters will allocate time to collecting and reading government financial statements on purpose.https://jurnal.ugm.ac.id/gamaijb/article/view/64668government accounting information, financial and budgetary information, votes, local elections, cluster analysis |
| spellingShingle | dyah purwanti Does Government Accounting Information Matter to Gain Votes? Evidence from Local Elections in Indonesia Gadjah Mada International Journal of Business government accounting information, financial and budgetary information, votes, local elections, cluster analysis |
| title | Does Government Accounting Information Matter to Gain Votes? Evidence from Local Elections in Indonesia |
| title_full | Does Government Accounting Information Matter to Gain Votes? Evidence from Local Elections in Indonesia |
| title_fullStr | Does Government Accounting Information Matter to Gain Votes? Evidence from Local Elections in Indonesia |
| title_full_unstemmed | Does Government Accounting Information Matter to Gain Votes? Evidence from Local Elections in Indonesia |
| title_short | Does Government Accounting Information Matter to Gain Votes? Evidence from Local Elections in Indonesia |
| title_sort | does government accounting information matter to gain votes evidence from local elections in indonesia |
| topic | government accounting information, financial and budgetary information, votes, local elections, cluster analysis |
| url | https://jurnal.ugm.ac.id/gamaijb/article/view/64668 |
| work_keys_str_mv | AT dyahpurwanti doesgovernmentaccountinginformationmattertogainvotesevidencefromlocalelectionsinindonesia |