Scientific Journal of Reflection : Economic, Accounting, Management and Business
Vol. 3 No. 2 (2020): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Busines

ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH

Alex Zami (Universitas Persada Indonesia YAI)



Article Info

Publish Date
19 Oct 2020

Abstract

Carrying out good governance is a necessity. The government offers quality services with the value of transparency, clean, and on target, all of that can be seen in the local government performance report. This study aims to analyze the financial performance of Banten province by using quantitative methods. The sample in this study amounted to 40 local government financial statement data from 4 cities and 4 districts of Banten Province and used the Saturated sampling technique. The results showed that financial performance was highly dominated by supervision, whereas audit opinion has less effect. This finding explains that the role of board members in discussing finance with local governments must be comprehensive, so that the budget can be right on target. However, the government should be pay attention to BPK assessment so that performance increases. Keywords: Supervision, Audit Opinion, Performance

Copyrights © 2020






Journal Info

Abbrev

SJR

Publisher

Subject

Economics, Econometrics & Finance

Description

SCIENTIFIC JOURNAL OF REFLECTION is a venue for scientists, practitioners, teachers and students to publish research results, critical analysis and applied concepts in economic scope including economics studies, accounting studies and management and business ...