Disclosure of non-financial information about public services on the official website of local governments in Indonesia

This paper aims to contribute to Indonesian country-level analysis of non-financial disclosures in the public sector by assessing non-financial disclosures determinants in Indonesian municipals' websites. Beginning with a content analysis of the websites of 434 Indonesian local government which data is gathered using a checklist developed based on the government regulation no. 38/2007 on the segregation of duties between central and local government, this study continues with a regression analysis to determine the impact of educational level, municipals' wealth, size and financial independence to the level of the municipals' nonfinancial disclosures on their websites. The content analysis shows that only less than 10% municipals disclose information about women and community empowerment programs, anti-corruption programs and environmental related issues, while more than 50% disclose information about the geographical area, the areas' potentials and tourism attractiveness. Observation on the independent variables reveals that educational level, municipals' wealth and size significantly affect the degree of non-financial information disclosures in the municipals' website. Based on the findings, this paper concludes with two policy recommendations. Firstly, the central government needs to establish recommendations and law to generate similar level of non-financial disclosures in the municipals' websites. Lastly, it seems necessary that in developing the recommendations, the central government needs to pay more attention to the information which is lacking of disclosures such as women and community empowerment, anti-corruption programs and environmental issues.