This Author published in this journals
All Journal Prosiding PESAT
Rahfiani Khairurizka
Fakultas Ekonomi, Universitas Indonesia

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

TINGKAT KESESUAIAN LAPORAN PENYELENGGARAAN PEMERINTAHAN DAERAH TAHUN 2010 TERHADAP PP NO. 3/2007 Fitriasari, Debby; Martani, Dwi; Khairurizka, Rahfiani
Prosiding PESAT Vol 5 (2013)
Publisher : Prosiding PESAT

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Despite of the financial statements, the accountability of local government (LG) is also fulfilledthrough LPPD, a LG’s performance reporting on decentralization, job assistance andgovernment administrative tasks. Research on LPPD in Indonesia is still rare. Febriana (2010)and Dalimunthe (2010) conducted a study related LPPD but does not focus on the completenessof the LPPD. Therefore, the purpose of this study is to analyze the compliance of LPPD to PPNo. 3/2007. The compliance level is obtained by comparison the content of the LPPD and thecompliance checklist and then this compliance level will be analyzed using statistic descriptive,the mean difference test and correlation test. With a sample of 25 provinces’s LPPD year 2010,the results show that the average compliance level is 75%. It means that the LG (province) hasnot been submitting all the information in LPPD year 2010 in accordance with the PP No.3/2007. The result of mean different test showed no significant difference in two groups LGbased on these variables: LG’s assets, level of sovereignty, geography position (west or eastIndonesia) and EKPPD value. Moreover, the correlation test results also found no significantcorrelation between the levels of compliance with these variables.