International Conference on Law, Business and Governance (ICon-LBG)
Vol 1 (2013): 1st ICon-LBG

Accountability And Financial Performance ofLocal Government in Indonesia

Aminah AMINAH (University of Bandar Lampung, Lampung, Indonesia)
. Lindrianasari (University of Bandar Lampung, Lampung, Indonesia)

Article Info

Publish Date
24 Oct 2013

Abstract

This study aimstodetermine the relationshipof accountability forthe performanceof LKPD as reflected by WTPopiniongiven bytheSupreme Audit Agency(BPK). The sample usedin this studyisas much as1,238local governmentfinancial datainIndonesiaduring the period of 2009-2011. Statisticaltoolusedinthetesting ofhypothesisis logisticregressionanalysis. Results of this studyindicatethataccountability(measured using the budgetvariance) is positively related tothe performance ofthe financial statements. This resultindicatesthat the smallerthe difference inthe budgetwiththe realizationorganizedby local governmentin the earlyyears, the better theperformance ofthelocal government finance. 

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Journal Info
International Conference on Law, Business and Governance (ICon-LBG)
Website

Abbrev

iconlbg

Publisher

Universitas Bandar Lampung

Subject

Law, Crime, Criminology & Criminal Justice

Description

In this proceeding contains papers that get submitted and presented at The International Conference On Law, Business and Governance 2013. Conference organized by the Bandar Lampung University on 22-24 October 2013, held at the graduate campus, Bandar Lampung University (UBL), Lampung, ...