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Journal : international research journal of business studies

Accountability and Incumbent Re-election in Indonesian Local Government Yuliati, Retno; Raharjo, Soemarso Slamet; Siswantoro, Dodik
International Research Journal of Business Studies Vol. 9 No. 3 (2016): December 2016 - March 2017
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.9.3.157-168

Abstract

This paper examines the relationship of financial and performance accountability towards incumbent re-election in Indonesian local election. Sample of this research is 56 regencies and cities that held local election with an observation period of 2011 until 2013. Audit opinion and audit finding data are used to measure financial accountability; meanwhile the performance score and evaluation of performance accountability are used as proxy of performance accountability. The analysis shows that higher audit finding of the weakness of internal control system decrease the probability of re-election and higher performance score increase the probability of re-election. In contrast, audit opinion, audit finding of non-compliance to the regulation and legislation, and evaluation of performance accountability have no relationship with the probability of incumbent re-election.
Co-Authors Adhimukti, Andyan Adiwangsa, Indriati Adler Haymans Manurung Adryan Virgandhie Agung, Putry Alberta Yoshi Hasmoro Amelia Hartono Ancilla Sheila Margono Andrestio, Stefanny Andrianus Andrianus Andriyani Surjadi Andyan Adhimukti Anggraini, Stefany Dewi Anggraini, Yulistia Arief Rijanto Aryanto, Josephine Athalia Ariati Hidayat Atikah Nabilah Latama Ayuwulanda, Aditya Billy Billy Budhijono, Fognawati Calysta, Yusmi Nazzih Canthy Meilanda Carisya, Adilla Putri Chaiyadi, Ricky Christano, Shania Milla Dahlia Dahlia Dahlia Dahlia Debian, Rinaldy Desy Ayu Trianingsih Dhamayanti, Flora Edwin Susanto Elfrida Ratnawati Feldo, Ferix Feldo, Ferix Frima, Fina Khaerunnisa Giovanni, Jessica Hafsari , Icha Handayani, Erika Hawa Purnama Celala Ary Cane Henrikus Kenneth Herlianti Rizkia I Kadek Agus Suardijaya Indriati Adiwangsa Inez Valensia Irene Vania Kenneth, Henrikus Keshia Budiansyah Kesuma, Cherisa Salena Ketut Redita L A, Cindy Moyna Clara Lee, Michelle Angel Livya Monica Luciana Haryono Mariska Regina mariyam mariyam, mariyam Matthew Alexander Nathaniel Miftahul Jannah Muhammad Hadyan Nabilla Nabilla Nany Chandra Marsetio Natania, Neysa Nicole Sadjoli Nobellenskvia, Vero Nurwulandari, Wida Ortega, Owen Oswald, Kenny Prio Santoso, Prio Raharjo, Soemarso Slamet Raihan Rahadi Regina, Mariska Reynaldi, William Rinaldy Debian Rinaningsih Rinaningsih Rinaningsih Rinaningsih Rosdiana Rohi Mone Roy Sembel Rusli, Dias Alfaida Lysandra Rusli, Michael Ryan Kencana Sadjoli, Nicole Sammy Kristamuljana Sari, Ni Luh Ayu Puspita Senlia, Clara Sinaga, Rifeald Siswantoro, Dodik Slamet Raharjo, Soemarso Stefanus Yedidya Stefany Dewi Anggraini Stephanie Jessica Nadine Sudarmanto, Irwan Tandrawan, Patricia Phoebe Taufik Raharjo, Taufik Tersiani , Luh Putri Tritiara, Caroline Uswatun Hasanah Vania Pradipta Gunawan Vanya Calista Viola, Belicia Wahyoedi, Anlika Putra Wijantini Wijantini Wijaya, Ivano William Reynaldi Winata, Jeslyne Anggi Wulanda, Aditya Ayu Wynne, Wynne Yang Elvi Adelina Yedidya, Stefanus Yoga Anjas Pratama Yudianto, Jovin Yulia Ivana Tanujaya Yuliyanti, Ai Yeni Zafira, Zahra