Integrity disclosure as an anti-fraud strategy: Evidence from local government websites in developing countries

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Abstract

Corruption remains a persistent challenge for public governance in Indonesia, undermining public trust and the effectiveness of government services. Strengthening government integrity through transparent information disclosure is one preventive approach to mitigate such risks. In this context, the Corruption Eradication Commission (Komisi Pemberantasan Korupsi, KPK) reported receiving 5,079 alleged corruption cases in 2023, with 690 cases unprocessed due to insufficient evidence. This study analyses integrity disclosure practices on the official websites of 29 regencies and six cities in Central Java Province, Indonesia, through an anti-fraud system. Using content analysis of secondary data, the study applies the Integrity Framework Disclosure Index (IFDI), which includes 13 categories and 47 disclosure items. As noted by Joseph et al. (2016), “an effective integrity framework must have essential elements of risk assessments, policies, procedures, and good organizational cultures” (p. 3) to minimise corruption in government institutions. Results show that the average integrity disclosure level is 44.46 per cent, indicating that transparency is still suboptimal. These findings underscore the importance of providing clear, comprehensive information on each local government website in line with the IFDI standards. This research offers valuable insights for enhancing transparency and accountability, and supports anti-corruption initiatives through more effective integrity disclosure mechanisms.

Keywords: Performance Optimisation, Integrity Disclosure Index, Local Government, Government Integrity

Authors’ individual contribution: Conceptualization — F.S.M.; Methodology — I.J.; Investigation – F.S.M.; Resources — D.; Writing — F.S.M., I.J., and D.; Supervision – I.J.; Funding Acquisition — F.S.M.

Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

JEL Classification: K10, K15, K42

Received: 15.10.2024
Revised: 06.02.2025; 26.07.2025; 14.10.2025
Accepted: 28.10.2025
Published online: 30.10.2025

How to cite this paper: Mar’ati, F. S., Januarti, I., & Darsono. (2025). Integrity disclosure as an anti-fraud strategy: Evidence from local government websites in developing countries [Special issue]. Corporate Law & Governance Review, 7(3), 233–243. https://doi.org/10.22495/clgrv7i3sip8