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Accelerating Transformation Program in Indonesian Regional Development Banks: The Importance of High-Quality Information

Objective – The role of Indonesia Regional Development Bank (RDB) as an agent of development in each specific operational area is expected to give a significant contribu-tion to regional economics. The Transformation Program in Indonesian RDB started since 2015 is created to optimize the RDB’s role. This study is aimed to gain some de-scription about the level of information quality in Indonesian RDB, to obtain real situa-tion on the implementation of Transformation Program in Indonesian RDB, and to test whether the high-quality information will accelerate the implementation of Transfor-mation Program in Indonesian RDB.
Design/methodology – The study was conducted using data from the annual report of Indonesian RDBs and additional in-depth interview with RDB practitioners. The technique of purposive sampling is used in this study with the data availability criteria. The statistic analysis uses multiple regression with t-test and F-test to test the influence of information quality and some control variables on the implementation of Transfor-mation Program in Indonesian RDB. Results – The Indonesian RDBs’ quality of information still cannot be perceived at a high level. The implementation of Transformation Program in Indonesian RDBs has al-ready run in the first phase of foundation building with various obstacles. The high-quality information produced by financial reporting of RDB is proven can accelerate the implementation of Transformation Program in Indonesian RDBs. Research limitations/implications – The theoretical contribution of this study is giving empirical evidence that the information quality accelerates the implementation of Transformation Program in Indonesian RDB. The managerial implication is that In-donesian RDBs must improve their financial reporting system and create some innova-tions for the successful Transformation Program. The main limitation of this research is the limited scope of study. It is recommended to make further relevant research on the same issue in a wider context to get more enriched findings.
Novelty/Originality – The area of implementation of Transformation Program in Indonesian RDBs has been insufficiently examined currently. Thus, this study contrib-utes to this area by examining whether high-quality information produced by financial reporting will accelerate the implementation of Transformation Program in Indonesian RDB.

Ketersediaan

Informasi Detail

Judul Seri

JOURNAL OF ACCOUNTING RESEARCH, ORGANIZATION AND ECONOMICS; Vol.1 No.1, 2018.

No. Panggil

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Penerbit

Banda Aceh : Universitas Syah Kuala., 2018

Deskripsi Fisik

p. 1 - 25

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

FINANCIAL REPORTING
INFORMATION QUALITY
BANKING TRANSFORMATION

Info Detail Spesifik

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Pernyataan Tanggungjawab

Sylvia Fettry Elvira Maratno, Hamfri Djajadikerta, Gery Raphael Lusanjaya

Versi lain/terkait

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