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All Journal Jurnal Riset Akuntansi dan Keuangan Jurnal AKSI (Akuntansi dan Sistem Informasi) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Business on Hospitality and Tourism Jurnal Pengabdian Manajemen
Jauhari, Hadi
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : Jurnal Dinamika Akuntansi dan Bisnis (JDAB)

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The Effects of Local Government Characteristics and Audit Opinion on the Performance of District and City Governments in Indonesia Dewata, Evada; Jauhari, Hadi; Aprianti, Siska; Hijria, Eka Nurfa
Jurnal Dinamika Akuntansi dan Bisnis Vol 5, No 2 (2018): September 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v5i2.9057

Abstract

This study aims to examine the influence of district and city characteristics (fiscal decentralization ratio, dependency level on the central government, capital expenditure, age, regional status, population) and audit opinion on the performance of local and district government in Indonesia for the period of 2013-2015. Population of this study consists of all local government units of districts and cities in Indonesia for the years of 2013-2015. The purposive sampling method was used resulting in a total of 1,158 samples for three years period observations. The results of this study indicate that the variables of age area, population, and audit opinion have a positive effect on the performance of the studied Districts and Cities. Conversely, the dependency level on the central government has a negative effect on the performance of studied local governments. However, the ratio of fiscal decentralization, the capital expenditure, and the regional status have no effect on the performance of the local governments
Co-Authors Alditia Detmuliati Alfitriani, Alfitriani Aprianti, Siska Aprianti, Siska Evada Dewata Dewata Hijria, Eka Nurfa Ibrahim, Kartini binti Che Jumarni, Eka Lestari, Tifani Dwi Maretha, Fetty putra, ali santana Ridho, Sari Lestari Zainal Sabli, Habsah Binti Haji Mohamad Yuliana Sari Yuliana Sari