Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Infestasi
Ariani, Windy Novita
Unknown Affiliation
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
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 Azizah, Zahra Fitri Dewi Amalia Suripto Suripto