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Journal : Infestasi

The Impact of Leverage, Wealth, and Audit Management on Local Government Performance Amalia, Dewi; Ariani, Windy Novita; Suripto, Suripto; Azizah, Zahra Fitri
InFestasi Vol 20, No 2 (2024): DECEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v20i2.27732

Abstract

This research examines the influence of government size, leverage, audit findings, audit follow-up recommendations, wealth, and capital expenditure on local government performance. This research using quantitative method with data from 154 local governments, with panel data regression to identify significant relationships. Researchers present a new analysis of the relationship between wealth, audit recommendations, and leverage on local government performance in Sumatra, Indonesia. The findings show that leverage has a significant negative impact on government performance, while variables such as government size, audit findings, follow-up recommendations, wealth, and capital expenditure do not show significant effect. This suggests that local governments with higher levels of debt experience difficulties in maintaining effective performance due to financial constraints and debt repayment burdens. Additionally, larger government size is not necessarily associated with better performance, perhaps due to the challenges associated with managing a larger bureaucracy. This study provides new insights into public sector financial management and contributes to the existing literature on local government performance, with potential implications for policy reform and management strategies.
Co-Authors Abdallh Lhwaint, Abdallh Ahmed, Suliman Badawi Amarta, Agastyasa Ghea Antonius Siswanto ANWAR, WIWIN ARMOLDO OKTAVIANI Ariani, Windy Novita Arofah, Muhammad Bayu Asri, Muhammad Rizal Aswin, Lim Aziza, Putri Fadhilla Azizah, Zahra Fitri Chamidy, Harita Nurwahyu Chatarina Umbul Wahyuni Desiandi Sayful Anwar Dinata, Noer Fadzri Perdana Djatnika, Tjetjep Erfan Muhammad, Erfan Ery Radya Juarti, Ery Radya Ezra Finesia Simbolon, Eva Faisal Estu Yulianto, Faisal Estu Febrianti, Resty Firia, Nisa Firuliadhim, Firuliadhim Fitria, Syarifa Fitriani, Anisa Putri Githa Pratiwi, Shiwanggie Gulo, Elrich Gratiawan WD Guritno, Bagus Hatta, Fitriani Hendry . Hidayat, Muhammad Fahrurrozi Ida Sugiarti Ishaq, Ardan Maulana Ivan, Hans Jordy, Riskia Kartika, Hendira Rita Keryanti, Keryanti Khoerani, Annisa Krisologus, Yulianto Petrus Kumala sari, Putu tantri Kusuma, Yusmiati Liana Susanto Lindung Zalbuin Mase, Lindung Zalbuin Min, Joe Lian Muhammad Abu Bakar Sidik Mujiman Mujiman, Mujiman Mulyadi Yuswandono Nasution, Ade Nur Rabbiah Ni Luh Putu Hariastuti Nisrina, Ratu Salma Nursyafril, Nursyafril Permana, Adrian Dwi Pratama, Andreas Dhiyong Prayetno, Eko PUDIN, APIP Puspita, Deasy Hary Rahman Rahayu, M. Ageng Rahmat Permana, Rahmat Rani Betseba, Sitorus Tio Ruchiyat, Iman Ruchyat, Iman Sabila, Rifa Said, Jamaliah Saputri, Aisyatul Widad Setyaningrum, Dewi Janti Sihombing, Atmy Verani Rouly Sugiarto, Vito Andrianto Pratama Sukandar, Beny Mulyana Sulaiman , Raihan Maulana Sulaiman, Suherman Sumiadi, Sumiadi Suripto Suripto Tarjo Tarjo Tuty Emilia Agustina Very Dermawan WD Gulo, Elrich Gratiawan Winata, Candra Yackob Astor Yuniarwati, Yuniarwati Yuswandono, Mulyadi