DETERMINANTS OF REGIONAL GOVERNMENT CHARACTERISTICS, AUDIT FINDINGS AND AUDIT OPINIONS ON REGIONAL GOVERNMENT PERFORMANCE
Abstract
The purpose of this study is to analyze the factors that influence the performance of local governments. These factors include local government characteristics, audit findings, audit opinions, regional wealth (PAD), the level of dependence on the central government (DAU), capital expenditure, and leverage. The population in this study comprises all provincial governments in Indonesia in 2023. The sample was selected using a purposive sampling method, resulting in 38 provinces as research samples. The analytical technique employed is multiple linear regression to examine the effect of independent variables on the dependent variable. The t-test was used to assess partial effects, while the coefficient of determination test measured the explanatory power of the independent variables on the dependent variable. The results of the study indicate that audit findings, audit opinion, regional wealth, dependence on the central government, and leverage do not significantly affect the performance of regional governments. However, capital expenditure has a negative effect on regional government performance.
References
Artha, Risma. Diri., Basuki, Prayitno dan MT, Alamsyah., (2015). Pengaruh Karakteristik Pemerintah Daerah dan Temuan Audit BPK Terhadap Kinerja Penyelenggaraan Pemerintah Daerah (Studi Empiris Pada Pemerintah Kabupaten/Kota di Provinsi NTB). Jurnal InFestasi, Vol. 11, hal. 214- 229.
Halim, A., (2008). Akuntasi sektor Publik: Akuntansi Keuangan Daerah. Jakarta: Salemba Empat.
Mardiasmo, (2009). Akuntansi Sektor Publik. Edisi IV. Yogyakarta: ANDI
Peraturan Pemerintah Nomor 8 Tahun 2006 tentang Pelaporan Keuangan dan Kinerja Instansi Pemerintah.
Sudarsana, Hafidh. Susila. dan Rahardjo, Shiddiq. Nur., (2013). Pengaruh Karakteristik Pemerintah Daerah dan Temuan Audit BPK Terhadap Kinerja Pemerintah Daerah (Studi Pada Pemerintah Kabupaten/Kota di Indonesia). Diponegoro Journal of Accounting, Volume 2, hal. 1-13.
Sugiyono. (2017). Metode Penelitian Kuantitatif,Kualitatif dan R&D. Bandung:Alfabeta