PENGARUH KARAKTERISTIK PEMERINTAH DAERAH DAN TEMUAN AUDIT BPK TERHADAP KINERJA PEMERINTAH DAERAH (Studi pada Pemerintah Kabupaten/Kota di Indonesia
Abstract: This study aims to
provide empirical evidence on effect of the characteristics of local government
(size, level of wealth, dependence level and government expenditures) and the
audit findings to the performance of local government. Local government
performance is measured byscores on the evaluation of local government
performance (EKPPD) derived from local government organizers report (LPPD).
Population of this research is all the district/city in Indonesia during
2010. Total this sample are 367 local government using purposive sampling.
Examination of hypothesis conducted by using ordinal logistic regression (PLUM)
in SPSS 19 software.
Results of this study indicate that level of wealth significant positive
effect on the performance 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 local government
districts/cities in Indonesia.
Keywords: characteristic of
local government, local government performance, local government performance
reporting, evaluasi kinerja penyelenggaraan pemerintahan daerah (EKPPD),
laporan penyelenggaraan pemerintah daerah (LPPD), audit findings
Penulis: Hafidh Susila
Sudarsana, Shiddiq Nur Rahardjo
Kode Jurnal: jpakuntansidd131084
