Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal National Multidisciplinary Sciences
Isna Aeni Latifah
Universitas Ahmad Dahlan
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Education Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Karakteristik Pemerintah Daerah dan Laporan Hasil Pemeriksaan Terhadap Kinerja Keuangan Isna Aeni Latifah; Dewi Amalia
National Multidisciplinary Sciences Vol. 1 No. 5 (2022): Proceedings NDAAF 2022
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (446.221 KB) | DOI: 10.32528/nms.v1i5.227

Abstract

Government financial performance is an illustration of the level of achievement of financial management on the implementation of a program/activity in realizing the goals, objectives, vision, and mission that contained in the regional government strategic plan. The purpose of this study was to examine the effect of the characteristics of local governments, namely regional size, intergovernmental revenue, regional expenditures, legislative measures, and audit reports in the form of audit findings and audit opinions on the financial performance of local governments. The data used in this study is secondary data sourced from the website djpk.kemenkeu.go.id, the website bpk.go.id, and the websites of each local government. The sample in this study was district and city governments in Indonesia that selected using a purposive sampling technique based on specified criteria. The data collection technique used a documentation study, then the data was analyzed using multiple linear regression analysis. The results of this study indicate that the size of the local government, regional spending, and the size of the legislature affect the financial performance of local governments. Meanwhile, intergovernmental revenue, audit findings, and audit opinions have no effect on the financial performance of local governments.
Co-Authors Dewi Amalia