Pengaruh Desentralisasi Fiskal dan Kinerja Terhadap Akuntabilitas Pelaporan Keuangan Pemerintah Daerah di Indonesia: Efek Moderasi dari Kinerja
Abstract: The purpose of this
study is to examine the effect of fiscal decentralization which is proxied by
independence of local government, dependence on the central government,
effectiveness of regional revenue realization, and performance toward local
government financial reporting accountability. The sample using 698 district/city
are listed in the Dirjen Perimbangan Keuangan Pusat dan Daerah Kementrian Dalam
Negeri. The analysis technique used for Hypotheses testing is ordinal logistic
regression. The results reveal independence of local government and performance
influence degree of local government financial reporting accountability. Two
variables i.e. dependence on the central government and effectiveness do not
influence local government financial reporting accountability. While the
performance as the moderating variable only influence on the relationship
between dependence on the central government and local government financial
reporting accountability and has no influence on the relation between region's
autonomy relation and local government financial reporting accountability.
Keywords: Fiscal
Desentralitation; Local Government; Effectiveness; Performance; Accountability;
Financial Reporting
Penulis: Kurniatul Mudhofar,
Afrizal Tahar
Kode Jurnal: jpakuntansidd160732
