Rustiyaningsih, Sri and Immanuela, Intan (2014) Faktor-faktor yang mempengaruhi kinerja Pemerintah Daerah. Widya Warta: Jurnal Ilmiah Universitas Katolik Widya Mandala Madiun, 38 (02). pp. 190-202. ISSN 0854-1981
Text (Faktor-faktor yang mempengaruhi kinerja Pemerintah Daerah)
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Abstract
The aims of this study were to investigate the effects of local government characteristics in Indonesia (size, local revenues, intergovernmental transfer, total expenditures, liabilities, population), and BPK audit findings on the performance of local governments. The sample was the local governments in Indonesia which presented the complete data. The secondary data were collected using documentary method, and the hypotheses testing applied multiple regression analysis. The results showed that the size, intergovernmental transfer, total expenditures, liabilities, and BPK audit findings were not significant toward the performance of local governments. While, local revenues and population were significant toward the performance of local governments.
Item Type: | Article |
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Uncontrolled Keywords: | local government characteristics, BPK audit findings, local goverment performance |
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | Fakultas Ekonomi Dan Bisnis > Prodi Akuntansi |
Depositing User: | Petrus Suwandi |
Date Deposited: | 17 May 2019 05:55 |
Last Modified: | 19 May 2019 08:18 |
URI: | http://repository.widyamandala.ac.id/id/eprint/374 |
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