Disclosure and performance of historical tourism in Indonesia

The purpose of this study is to determine how Indonesian regional tourism performance is affected by historical tourism disclosure, regional heads, members of the regional representative council, the media, tourism business actors, investment value, tourism budget, and tourism grant expenditure. 514...

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Main Authors: Rachmad Chartady, Djoko Suhardjanto, Supriyono Supriyono, Wahyu Widarjo
Format: Article
Language:English
Published: Taylor & Francis Group 2025-12-01
Series:Cogent Social Sciences
Subjects:
Online Access:https://www.tandfonline.com/doi/10.1080/23311886.2025.2460705
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author Rachmad Chartady
Djoko Suhardjanto
Supriyono Supriyono
Wahyu Widarjo
author_facet Rachmad Chartady
Djoko Suhardjanto
Supriyono Supriyono
Wahyu Widarjo
author_sort Rachmad Chartady
collection DOAJ
description The purpose of this study is to determine how Indonesian regional tourism performance is affected by historical tourism disclosure, regional heads, members of the regional representative council, the media, tourism business actors, investment value, tourism budget, and tourism grant expenditure. 514 Indonesian district/city governments made up the study’s population. The purposive sampling approach, according to researchers. The analytical tool employed is multiple and simple linear regression. The study’s findings demonstrated that Historical Tourism Disclosure is positively impacted by all antecedent variables. However, in Indonesia, local administrations’ disclosure of historical tourism is negatively impacted by investor value. Additionally, this signal seeks to enhance the region’s tourism performance. Signaling Theory indicates that strategic choices, notably the disclosure of positive performance, when the Government perceives disclosure as something that is helpful, the Government tends to directly disclose to increase Historical Tourism Performance. Originality of research reveal that there is a good contribution to the Government in assisting to optimize the historical tourism. Making the most of historical tourism is crucial to enhancing communal well-being.
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publishDate 2025-12-01
publisher Taylor & Francis Group
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series Cogent Social Sciences
spelling doaj-art-ef145f88231e481d81d53af49076cd2e2025-08-20T02:30:14ZengTaylor & Francis GroupCogent Social Sciences2331-18862025-12-0111110.1080/23311886.2025.2460705Disclosure and performance of historical tourism in IndonesiaRachmad Chartady0Djoko Suhardjanto1Supriyono Supriyono2Wahyu Widarjo3Department Accounting, Universitas Sebelas Maret Fakultas Ekonomi dan Bisnis, Surakarta City, Central Java, IndonesiaDepartment Accounting, Universitas Sebelas Maret Fakultas Ekonomi dan Bisnis, Surakarta City, Central Java, IndonesiaDepartment Accounting, Universitas Sebelas Maret Fakultas Ekonomi dan Bisnis, Surakarta City, Central Java, IndonesiaDepartment Accounting, Universitas Sebelas Maret Fakultas Ekonomi dan Bisnis, Surakarta City, Central Java, IndonesiaThe purpose of this study is to determine how Indonesian regional tourism performance is affected by historical tourism disclosure, regional heads, members of the regional representative council, the media, tourism business actors, investment value, tourism budget, and tourism grant expenditure. 514 Indonesian district/city governments made up the study’s population. The purposive sampling approach, according to researchers. The analytical tool employed is multiple and simple linear regression. The study’s findings demonstrated that Historical Tourism Disclosure is positively impacted by all antecedent variables. However, in Indonesia, local administrations’ disclosure of historical tourism is negatively impacted by investor value. Additionally, this signal seeks to enhance the region’s tourism performance. Signaling Theory indicates that strategic choices, notably the disclosure of positive performance, when the Government perceives disclosure as something that is helpful, the Government tends to directly disclose to increase Historical Tourism Performance. Originality of research reveal that there is a good contribution to the Government in assisting to optimize the historical tourism. Making the most of historical tourism is crucial to enhancing communal well-being.https://www.tandfonline.com/doi/10.1080/23311886.2025.2460705Historical tourism disclosuretourism performanceIndonesiatourismTourismbusiness, management and accounting
spellingShingle Rachmad Chartady
Djoko Suhardjanto
Supriyono Supriyono
Wahyu Widarjo
Disclosure and performance of historical tourism in Indonesia
Cogent Social Sciences
Historical tourism disclosure
tourism performance
Indonesia
tourism
Tourism
business, management and accounting
title Disclosure and performance of historical tourism in Indonesia
title_full Disclosure and performance of historical tourism in Indonesia
title_fullStr Disclosure and performance of historical tourism in Indonesia
title_full_unstemmed Disclosure and performance of historical tourism in Indonesia
title_short Disclosure and performance of historical tourism in Indonesia
title_sort disclosure and performance of historical tourism in indonesia
topic Historical tourism disclosure
tourism performance
Indonesia
tourism
Tourism
business, management and accounting
url https://www.tandfonline.com/doi/10.1080/23311886.2025.2460705
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AT wahyuwidarjo disclosureandperformanceofhistoricaltourisminindonesia