Diponegoro Journal of Accounting
Volume 2, Nomor 4, Tahun 2013

PENGARUH KARAKTERISTIK PEMERINTAH DAERAH DAN TEMUAN AUDIT BPK TERHADAP KINERJA PEMERINTAH DAERAH (Studi pada Pemerintah Kabupaten/Kota di Indonesia

Hafidh Susila Sudarsana (Unknown)
Shiddiq Nur Rahardjo (Unknown)



Article Info

Publish Date
12 Sep 2013

Abstract

This study aims to provide empirical evidence on effect of the characteristics of localgovernment (size, level of wealth, dependence level and government expenditures) and the auditfindings to the performance of local government. Local government performance is measured byscores on the evaluation of local government performance (EKPPD) derived from localgovernment organizers report (LPPD).Population of this research is all the district/city in Indonesia during 2010. Total thissample are 367 local government using purposive sampling. Examination of hypothesis conductedby using ordinal logistic regression (PLUM) in SPSS 19 software.Results of this study indicate that level of wealth significant positive effect on theperformance of local government districts/cities in Indonesia, to audit findings significant negativeeffect on the performance of local government districts/cities in Indonesia. While size, capitalexpenditures and level of dependence had no significant effect to the performance of localgovernment districts/cities in Indonesia.

Copyrights © 2013






Journal Info

Abbrev

accounting

Publisher

Subject

Economics, Econometrics & Finance

Description

Media publikasi karya ilmiah lulusan S1 Prodi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro yang memuat berbagai hasil penelitian maupun kajian di bidang ...