Abstract:
This research was carried out referring to the Regulatory Impact
Assessment (RIA) to asses and analysis impact of regulation to
effectiveness and efficiency for reporting system of regional
government organization. The aim of research based on RIA
perspective is to measure influence independent variable, namely
implementation of organizational information systems, individual
ethical intelligence, organizational ethical intelligence, and
characteristics of change as assessment base towards initiative for
Role model for Integrated Reporting (IR). This study was conducted
referring to 386 (three hundred and eighty-six) Regional Government
Work Units (RGWU) in 14 (fourteen) Regional Government in South
Kalimantan province, Indonesia. Amount of sample is 99 (Ninety
nine) of RGWU. Using the Regression Analysis to test relationship
of variables. The results showed, simultaneous relationship of all
variables towards role model for integrated reporting initiative with
a very high correlation as a very dependable relationship (coefficient
about 0.930; sig. F Change 0.000). For measurement partially, the
result showed, the significant relationship between Implementation
of organizational information systems ( 0.713; sig. 0.000), individual
ethical intelligence (0.356; sig. 0.000), characteristics of change
(0.329; sig.0.006), except for organizational ethical inteligence is not
significant (0.134 (sig. 0.283) towards role model for integrated
reporting initiative. Due to the result, except for, organizational ethical
intelligence, that has not been supporting in the initiative to build an
role model in integrated reporting. Referring to all of aspects in
research can sthrengthen initiative for regional government with
accepts the fundamental concepts, key requirements, guiding
principles, and contents element as role model for integrated
reporting initiative forward. This is in line with logic underlying the
adoption of RIA Model, such as, to fulfill principal-agent models in
reporting system, reporting features for economic outcomes,
changing the opportunity structure of regulatory choice in order to
achieve open governance, and as rational policy-making. Hence,
Regional Government needs self-regulation for institutionalization
role model of IR.
Keywords: Implementation of Organizational Information Systems,
Individual Ethical Intelligence, Organizational Ethical Intelligence,
Characteristics of Change, Role model for Integrated Reporting
Initiative, Regulatory Impact Assessment (RIA)
