Summary: | Financial reform highly demands transparency and accountability in local
financial management. The transparency is supported by the issue of Act No. 14/
2008 on Public Information Transparency. Purposes of this study are to measure
and rate the transparency level of local financial management in Sleman Regency,
Kulon Progo Regency, Gunung Kidul Regency, Bantul Regency, and Yogyakarta
Municipality, and to find out factors underlying difference in the transparency
level of local financial management among the five local governments.
The study used a case study in the five local governments in Yogyakarta
Special Region Province. Data were collected by using a structured questionnaire
distributed to 15 respondents in each of the local governments
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