The Effect of Local Government Characteristics on Performance of Local Government Administration
DOI:
https://doi.org/10.21632/irjbs.12.2.197-208Keywords:
Performance of local government, administration, level of regional wealth, dependency level to the central government, capital expenditure contribution, legislature sizeAbstract
This study aimed to obtain empirical evidence of the level of regional wealth, the level of dependence to the central government, capital expenditure contribution and legislature size on the performance of local government administration. This research used a purposive sampling method. The study sample consisted of 293 LKPD provinces, districts, municipalities in Indonesia in 2015 which have been audited by the Supreme Audit Board. The result of the research shown that the variables of legislative size had a positive and significant effect on the performance of local government administration while the level of regional wealth, dependency level to the central government and capital expenditure contribution had no significant effect on the performance of the local government.
References
Artha, R. D., Basuki, P., & Alamsyah, M. (2015). Pengaruh Karakteristik Pemerintah Daerah dan Temuan Audit BPK Terhadap Kinerja Penyelenggaraan Pemerintahan Daerah (Studi Empiris Pada Pemerintah Kabupaten/Kota Di Provinsi NTB). Jurnal InFestasi, 11(2), 214–229.
Bastian, I. (2006). Akuntansi Sektor Publik: Suatu Pengantar. Jakarta. Penerbit Erlangga.
Gamayuni, R. R. (2016). The Effect of Local Government Characteristics and the Examination Result of Indonesian Supreme Audit Institution on Economic Growth, with Financial Performance as Intervening Variable in District and City Government of Lampung Province. Research Journal of Finance and Accounting, 7(18), 75–81.
Gilligan, T. W., & Matsusaka, J. G. (2001). Fiscal Policy, Legislature Size, and Political Parties: Evidence from State and Local Governments in the First Half of the 20th Century. National Tax Journal, 54(1), 57–82.
Godfrey, Jayne et al. (2010). Accounting Theory 7th Edition. Jakarta: John Wiley & Son, Inc.
Halim, A. & Kusufi, M. S. (2014). Akuntansi Sektor Publik. Edisi 2. Jakarta: Salemba Empat Ikhtisar Hasil Pemeriksaan Semester (IHPS) I Tahun 2016. Jakarta: Badan Pemeriksaan Keuangan Republik Indonesia (BPK RI).
Kusdi. (2009). Teori Organisasi dan Administrasi. Salemba Humanika: Jakarta.
Kusumawardani, M. (2012). Pengaruh Size, Kemakmuran, Ukuran Legislatif, Leverage Terhadap Kinerja Keuangan Pemerintah Daerah Di Indonesia. Accounting Analysis Journal, 1(1), 27–35.
Laswad, F., Fisher, R., & Oyelere, P. (2005). Determinant of Voluntary Internet Financial Reporting by Local Government Authorities. Journal of Accounting and Public Policy, 24, 101–121.
Marfiana, N., & Kurniasih, L. (2013). Pengaruh Karakteristik Pemerintah Daerah dan Hasil Pemeriksaan Audit BPK Terhadap Kinerja Keuangan Pemerintah Daerah Kabupaten / Kota. Journal & Proceeding Universitas Jenderal Soedirman, 3(1), 1–16.
Mustikarini, W. A., & Debby, F. (2012). Pengaruh Karakteristik Pemerintah Daerah dan Temuan Audit BPK Terhadap Kinerja Pemerintah Daerah Kabupaten/Kota di Indonesia Tahun Anggaran 2007. Forum: Simposium Nasional Akuntansi, 15.
Noviyanti, N. A., & Kiswanto. (2016). Pengaruh Karakteristik Pemrintah Daerah Temuan Audit BPK Terhadap Kinerja Keuangan Pemerintah Daerah. Accounting Analysis Journal, 5(1), 1–10.
Peraturan Pemerintah Nomor 3 Tahun 2007 tentang Laporan Penyelenggaraan Pemerintahan Daerah Kepada Pemerintah, Laporan Keterangan Pertanggungjawaban Kepala Daerah Kepada DPRD, dan Informasi Laopran Penyelenggaraan Pemerintahan Daerah Kepada Masyarakat.
Peraturan Pemerintah Nomor 6 Tahun 2008 Tentang Pedoman Evaluasi Penyelenggaraan Pemerintahan Daerah.
Peraturan Pemerintah RI No. 71 Tahun 2010 Tentang Standar Akuntansi Pemerintahan
Renas, & Muid, D. (2014). Pengaruh karakteristik Pemda dan Temuan Audit BPK terhadap Kinerja Pemda Studi pada Pemerintah Kabupaten/Kota di Propinsi Jawa Tengah Periode 2009-2011. Diponegoro Journal of Accounting, 4(3), 1–15.
Sari, I. P. (2016). Pengaruh Ukuran Pemerintah Daerah, Pad, Leverage, Dana Perimbangan dan Ukuran Legislatif Terhadap Kinerja Keuangan Pemerintah Daerah. JOM Fekon, 3(1), 679–692.
Sjoberg, P. (2003). Government Expenditure Effect on Economic Growth: The Case of Sweden 1960-2001. Bachelor’s Thesis.
Sudarsana, H. S., & Rahardjo, S. N. (2013). Pengaruh karakteristik Pemda dan Temuan Audit BPK terhadap Kinerja Pemda (Studi pada Pemerintah Kabupaten/Kota di Indonesia). Diponegoro Journal of Accounting, 2(4), 1–13.
Suhardjanto, D., & Yulianingtyas, R. R. (2011). Pengaruh Karakteristik Pemerintah Daerah Terhadap Kepatuhan Pengungkapan Wajib Dalam Laporan Keuangan Pemerintah Daerah (Studi Empiris Pada Kabupaten/Kota Di Indonesia). Jurnal Akuntansi & Auditing, 8(1), 30–42.
Setyaningrum, D., & Syafitri, F. (2012). Analisis Pengaruh Karakteristik Pemerintah Daerah Terhadap Tingkat Pengungkapan Laporan Keuangan. Jurnal Akuntansi dan Keuangan Indonesia, 9(2), 154–170.
Undang-Undang Republik Indonesia Nomor 23 Tahun 2014 Tentang Pemerintahan Daerah.
Warren, C. S., Reeve, J. M., & Fess, P. E. (2006). Pengantar Akuntansi Edisi 21, Buku I. Jakarta: Salemba Empat, 2 Jil., 21x26 cm, 656 hal.
Winarna, J., & Murni, S. (2007). Pengaruh Personal Background, Political Background dan Pengetahuan Dewan Tentang Anggaran Terhadap Peran DPRD dalam Pengawasan Keuangan Daerah. Simposium Nasional Akuntansi, 10, 1–22.
Winarno, W. W. (2011). Analisis Ekonometrika dan Statistika dengan Eviews, Edisi Ketiga. Yogyakarta : Unit Penerbit dan Percetakan (UPP STIM YKPN).
Zimmerman, J. L. (1977). The Municipal Accounting Maze: An Analysis of Political Incentives. Journal of Accounting Research, 15, 107–144.
https://id.wikipedia.org/wiki/Dewan_Perwakilan_Rakyat_Daerah/ diakses pada 4 September 2017, Pukul: 11.27 WIB,
Lampung.
http://otda.kemendagri.go.id/FormMenu/DaftarEKPPD diakses pada 20 Oktober 2017, Pukul: 9.38 WIB, Lampung.
Downloads
Submitted
Published
How to Cite
Issue
Section
License
Copyright (c) 2019 Fikri Rizki Utama, Einde Evana, Rindu Rika Gamayuni
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Journal Author(s) Rights
For IRJBS to publish and disseminate research articles, we need publishing rights (transferred from the author(s) to the publisher). This is determined by a publishing agreement between the Author(s) and IRJBS. This agreement deals with the transfer or license of the copyright of publishing to IRJBS, while Authors still retain significant rights to use and share their own published articles. IRJBS supports the need for authors to share, disseminate and maximize the impact of their research and these rights, in any databases.
As a journal Author, you have rights to many uses of your article, including use by your employing institute or company. These Author rights can be exercised without the need to obtain specific permission. Authors publishing in IRJBS journals have comprehensive rights to use their works for teaching and scholarly purposes without needing to seek permission, including:
- use for classroom teaching by Author or Author's institution and presentation at a meeting or conference and distributing copies to attendees;
- use for internal training by the author's company;
- distribution to colleagues for their research use;
- use in a subsequent compilation of the author's works;
- inclusion in a thesis or dissertation;
- reuse of portions or extracts from the article in other works (with full acknowledgment of the final article);
- preparation of derivative works (other than commercial purposes) (with full acknowledgment of the final article);
- voluntary posting on open websites operated by the author or the author’s institution for scholarly purposes,
(But it should follow the open access license of Creative Common CC-by-SA License).
Authors/Readers/Third Parties can copy and redistribute the material in any medium or format, as well as remix, transform, and build upon the material for any purpose, even commercially. Still, they must give appropriate credit (the name of the creator and attribution parties (authors' detail information), a copyright notice, an open access license notice, a disclaimer notice, and a link to the material), provide a link to the license, and indicate if changes were made (Publisher indicates the modification of the material (if any) and retain an indication of previous modifications.
Authors/Readers/Third Parties can read, print and download, redistribute or republish the article (e.g. display in a repository), translate the article, download for text and data mining purposes, reuse portions or extracts from the article in other works, sell or re-use for commercial purposes, remix, transform, or build upon the material, they must distribute their contributions under the same license as the original Creative Commons Attribution-ShareAlike (CC BY-SA).
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
