Accountability for system of reporting and disclosure statements for Non-Government Organizations in Indonesia

Non-Government Organizations (NGOs) have shown serious accountability problems in Indonesia. This current study aims to analyze the accountability problems of the NGOs from the perspective of stakeholder theory. The problems of accountability in practice are performance assessment and evaluation, participation, self-regulation, and social audit. We have utilized a mixed method approach where the data were collected from 385 respondents. SMART-PLS was used for analyses, while the results have shown that the problem of accountability based on stakeholders' perspective theory is a system of control on the practice accountability. The system of control on the practice of accountability cannot bring the owners, the management, and workers to the real practice of accountability as stakeholder theory does not emphasize on the vertical relationship or the relationship with God as the Owner. The research is important to know the problems of accountability in NGOs. We have discussed policy guidelines as well as limitations and future research directions.