Determinants of Local Government Performance in Indonesia (original) (raw)
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Internal Control and Accountability of Local Government Performance in Indonesia
n International Conference on Islamic Finance, Economics and Business, KnE Social Sciences, 2018
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This study aims to identify the effects of local revenue, audit opinion, legislative size, and intergovernmental revenue towards the financial performance of Local Governments in Indonesia. This study uses all districts/cities within the island of Java as a sample. The sample identification uses the purposive sampling method. Secondary data used in this study originates from the report of examination of the local government financial report and the summary of examination published per semester by the national audit board of the Republic of Indonesia. A total of 108 samples were retrieved, resulting in a total of 120 samples. The hypothesis testing was done using the multiple linear regression analysis method. The results of this research show that local revenue, national audit board opinion, and legislative size has a significant relationship on the financial performance of local governments in Indonesia. However, Intergovernmental Revenue does not have a relationship on the financial performance of Local Governments in Indonesia.
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Decentralization or local autonomy is directed to stimulate the equalization distribution of development, improve the people’s welfare, encourage initiative and active participation of the society in a real. This study focuses on the impact of local goverment revenues (PAD) and audit opinion of BPK in financial performance. The Local government revenue’s (PAD) components consist of local taxes, local retribution, separated local asset and the others legal local revenue. While BPK’s audit opinion is dummy variable. The sample used in this study are 31 local government were categorized high level fiscal capacity during the period 2011-2012. Samples obtained from the local government financial statements (LKPD) BPK RI.Research result indicates that audit opinion of BPK is statistically significant to the financial performance of the local governments. While the local taxes show the negatives effect on financial performance, which is contrary to existing theories. This result shows tha...