Sudrajat, Ganjar Asdi and Septiyanti, Ratna and Asmaranti, Yuztitya (2019) Pengaruh Karakteristik Pemerintah Daerah terhadap Akuntabilitas Kinerja. In: Akuntansi: Sebuah Kajian Terhadap Kebijakan Perusahaan dan Pemerintah. Graha Ilmu, Yogyakarta, pp. 1-23. ISBN 978-623-228-067-0

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Abstract

The purpose of this research is to examine the effect of local government's performance. The characteristics of local government as independent variables consist of the size of local government, financial independence, governmental spending, and the size of the legislature as variables. The accountability performance as the dependent varisble is measured by the result of accountability performance published by Ministry of Administrative and Bureaucratic Reform. By using multiple regression analysis on 420 samples of local government regency/city in Indonesia for year 2015, the result shows that the financial independence of local government and size of legislature have positive and significant effect on the accountability of local government's performance, while the size of local government and governmental spending have no significant effect on the accountability of local govetnment's performance.

Item Type:	Book Section
Subjects:	H Social Sciences > HJ Public Finance
Depositing User:	RATNA SEPTIYANTI
Date Deposited:	29 May 2020 01:43
Last Modified:	29 May 2020 01:43
URI:	http://repository.lppm.unila.ac.id/id/eprint/20929

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