Volume 17 Issue 2, August 2022

 

ARTICLE INFO
Article History:
Received: 17 August 2021
Accepted: 11 August 2022
Published: 31 August 2022

ASIA-PACIFIC MANAGEMENT ACCOUNTING JOURNAL. VOL. 17 ISSUE 2

Measuring Good Public Governance in the Local Governments of Indonesia: A Multidimensional Index

Rafrini Amyulianthy1*, Ruhaini Muda2* , Jamaliah Said2 and Dyah Setyaningrum3
1Universitas Pancasila, Indonesia
 2Accounting Research Institute (HICoE), Universiti Teknologi MARA, Malaysia
3Universitas Indonesia, Indonesia

 
ABSTRACT

This study aimed to fill the gap by measuring and examining the level of GPG for local governments in Indonesia. The study used a multidimensional index by incorporating information from the Indonesia Governance Index (IGI) principles indicators, the Evaluation of local government performance reports, the annual reports of local governments financial statement and the Central Bureau of Statistics from 2015 to 2017. The Two-staged Factor Analysis was employed for weights assignment. The results are presented based on comprehensive scores and ranks for five district and city levels of the local governments which had have the highest and lowest values for each GPG principle and overall GPG index. The findings showed that there was evidence of an increasing trend on the implementation of GPG principles in the local governments. There were also evidence on the lack of information regarding which indicators needed to be improved, due to lack of awareness among the local governments on importance of quality application of the GPG principles in the government system. It implies that the central government focused on performance evaluations, rather than implementation of GPG in local governments. The findings suggest that it is useful for the local governments to measure the level of good public governance using the mulitidimensional GPG index rather than using a single dimension.

Keywords: good public governance, multidimensional index, local government of Indonesia
Corresponding Author: Rafrini Amyulianthy, Ruhaini Muda. Email: This email address is being protected from spambots. You need JavaScript enabled to view it., This email address is being protected from spambots. You need JavaScript enabled to view it.