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Journal : Jurnal Kajian Akuntansi

Determinan Kinerja Pemerintah Daerah: Ukuran Pemda, Leverage, Temuan Audit dan Tindak Lanjutnya Kiswanto, Kiswanto; Fatmawati, Dian
Jurnal Kajian Akuntansi Vol 3 No 1 (2019): JUNI 2019
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v3i1.1689

Abstract

This study aims to obtain empirical evidence about the effect of size, leverage, audit findings, and follow-up of audit recommendation to the local governance performance in Java Island. Local government performance is measured by scores on the evaluation of local government performance (EKPPD) derived from local government organizers report (LPPD. Population of this research is all the district/city in Java Island during 2014. According to purposive sampling method, this study employs sample of 109 local government in Java Island in 2014. Research data analysis using descriptive analysis statistical and multiple regression analysis with SPSS version 21. The result demonstrate that size and follow-up of audit recommendation have significant positive effect on the performance of local government districts/cities in Java Island. Audit findings significant negative effect on the performance of local government districts/cities in Java Island. Leverage had no significant effect to the performance of local government districts/cities in Java Island. Based on the research result can be conclude furthmore that size and follow-up of audit recommendation can increase performance of local government.Keywords: Local government performance; size; leverage; audit findings; follow-up of audit recommendation; scores of local government performance
Co-Authors Abdullah Abdullah Ahmad Hanafi Ahmad Satria Efendi, Ahmad Satria Ahyar M. Diah Ain Hajawiyah Ainun Mardiah Akbarudin Akramiah, Nurul alendra, verani Amiril Azizah Anisah ANISAH Annisa Nurrachmawati Ansari, Isa Anwar, Sufyan Asrori Asrori Athoillah Athoillah, Athoillah Aton Rustandi Mulyana Aulia Putri Awaluddin Awaluddin Bambang Sunarto Berutu, Nova Sarwedi Budi Hartono Chandra Kirana Chandra Kirana Citra Iskandar Clara, Bella Fitrah Darmawan Darmawan Dedi Widodo delphi Delpiah Wahyuningsih Devis, Yesica Diana, Rita Duana, Maiza Dwi Yulian Rahmawati Eldina Fatimah Elly Yanuarti Ernawati Ernawati Eva Flourentina Kusumawardani Fadillah, Mardi Fahlevi, Muhammad Iqbal Fanany, Irzal Fatmawati, Dian Fauzia, Arisna fazira, aulya Fera, Dian Firman Firdauz Saputra Fitri Siregar, Siti Maisyaroh Fitriani Fredika, Afinda Harjanto, Atta Putra Herlina Susmaneli Herman Efendi Herniwanti Herniwanti Hetty Ismainar Ihsan Murdani Iin Sriderfi Sitompul Ike Anggraeni Indriani, Novita Irawan, Devi Is, Jun Musnadi Iskandar, Wardah Jahuri Kartika Sari, Desi Karyati Karyati Kusumawardani, Eva Flourentina Luthfi, Fakhrurradhi M Zainul Hafizi Mardi Fadillah Mardiany Marjenah, Marjenah Marniati Marniati, Marniati Marzuki, Toto Mhd. Rizki Triwijaya Mitra Mitra Muchsin, Sri Wahyuni Muhammad Fauzi Muhammad Naufal Muhardi Muhardi Murdani, Ihsan Nabela, Danvil Nadiatul Ulfa NASRIANTI SYAM, NASRIANTI Neneng, Andi Novianto, Wahyu NURCHAYATI Nurtiyanto, W. A. Ola, Rosa Penaten Onetusfifsi Putra Paradhiba, Meutia Paulus Matius Pramono, Dwi Agung Prihatin, Wahyu Pudyaningsih, A. Ratna Putri, Muda Riska Putri, Retno Putro , Renaldi Lestianto Utomo Rahayu, Endang Purnawati Rimonda, Rubi Rismawati Rosmini Rubi Rimonda Rustam, Musfardi Ruwaida, Ruwaida Saka, Putri Ananda Setiawan, J. Siahaan, Perry Boy Chandra Silvi Pratiwi Sindy Elviani Siti Maisyaroh Fitri Siregar Sufiana, Khilma Suhardiman, Ali Sulastuti, Katarina Indah Sunardi Sunardi Supardi Surahman Syafrani Syahna, Diyatura Taufiq Hidayat Teungku Nih Farisni Trisni Suryarini Triyanto, A. Wahyu Nugroho Wahyuni, Nurfajri Widyasasi, Dyah Wintah Wintah Wintah, Wintah Yanuarti, Elly Yessi Harnani Yulizar Yulizar Yunianto Setiawan, Yunianto Yunita, Jasrida Yuranda, Rezky Zakiyuddin Zakiyyudin, Zakiyyudin Zhafira Nilnamuna, Afifah