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All Journal International Conference on Law, Business and Governance (ICon-LBG) International Multidiciplinary Conference on Social Sciences (IMCoSS)
Rosmiati ROSMIATI
Bandar Lampung University
Law, Crime, Criminology & Criminal Justice Social Sciences

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THE INFLUENCE OF TRANSPARENCY AND ACCOUNTABILITY LOCAL GOVERNMENT FINANCIAL REPORT ON THE LEVEL OF CORRUPTION LOCAL GOVERNMENT OF SUMATERA AREA Khairudin KHAIRUDIN; Rosmiati ROSMIATI; Herry Goenawan Soedarsa; Rina Erlanda
International Conference On Law, Business and Governance (ICon-LBG) 2016: 3th IConLBG
Publisher : UBL

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Abstract

Positive developments of government accountability a region characterized by the increases in WTP opinion for local governments it turns out that will be followed by the increases in of criminal acts of corruption conducted by the regional government officials. Corrupt practices is certainly preventable when applying transparency of local governments and accountability for financial management. This study attempts to prove empirically the influence of transparency and accountability local government financial report on the corruption local governments in Sumatera. Tests were conducted with 15 local governments in Sumatera. The data used are sourced from KPK, the website of the local government each, and from BPK RI 2011-2013 periode. This research used a linear regression multiple analysis. The result research showed that transparency it has positive effects and insignificant on the level corruption local government and accountability has positive effects and significant on the level corruption local government.
The Influence Of Prosperity And Finacial Performance With Respect To Equalization Funds Of The Government District/City In All Southern Sumatra Regions Rosmiati ROSMIATI; Khairudin KHAIRUDIN; Felisya Fransisca
International Multidiciplinary Conference on Social Sciences (IMCoSS) Vol 1 (2015): 3rd IMCoSS 2015
Publisher : Bandar Lampung University

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Abstract

The prosperity of the local governments will only be realized if local governments are able to generate revenue (PAD) areas of the original and does not rely on Central Government relief funds in financing the activities of local governments. This study aims to test and prove empirically the influence of prosperity and financial performance with respect to equalization funds of the Government district/city for all Southern Sumatra regions. The Data collection is from a data Report i.e. Secondary Budget Realization of  the district/city government for all south Sumatra regions in 2012 which is in www.djpk.depkeu.go.id. The prosperity of local government is measured by the amount of equalization funds measureable by generate revenue (PAD) areas or pendapatan asli daerah (PAD), with the amount of funds for Public allocation of Funds, the Results and the allocation of Special Funds, while the financial performance is measured by the ratio of the independence, the ratio of effectiveness, and efficiency ratios. The analysis used was qualitative analysis through descriptive statistics and quantitative analysis through multiple linear regression, hypothesis testing and coefficient of determination. The test results showed that the prosperity of local government positive effect on the performance of the financial performance of local government and the Fund balance of negative effect on the financial performance of local government performance while simultaneously the prosperity of local governments and equalization funds the positive effect of the financial performance of local government performance.
Co-Authors Felisya Fransisca Herry Goenawan Soedarsa Khairudin Khairudin Rina Erlanda