Metalia, Mega and Zarkasyi, Srihadi .W and Suharman, Harry (2019) Financial Performance of Local Government Antecedents in Indonesia. Universidad del Zulia. (Submitted)
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Abstract
Local government size, provincial revenue, audit findings, and the opinion of the Audit Board of Indonesia (Badan Pemeriksa Keuangan, BPK) all affect the financial performance of district and city governments in Indonesia. Financial performance is measured by four criteria: independence, economy, efficiency, and effectiveness. Multiple regression with panel data and fixed effects models the 15 district and city governments in Indonesia from 2011 to 2015. The size of local government and the audit opinion of BPK both have a positive effect, while the audit findings of BPK have negative effect . Intergovernmental revenues have no effect. Keywords: financial performance, size of local government, intergovernmental revenue, audit findings, audit opinion
| Item Type: | Other |
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| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi |
| Depositing User: | Mega Metalia |
| Date Deposited: | 29 May 2020 04:07 |
| Last Modified: | 29 May 2020 04:07 |
| URI: | http://repository.lppm.unila.ac.id/id/eprint/20952 |
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