Akurasi : Jurnal Studi Akuntansi dan Keuangan
Vol 4 No 1 (2021): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Juni 2021

Karakteristik Anggota Legislatif dan Kinerja Pemerintah Daerah

zaitul zaitul (Unknown)
Welly Jefrita (universitas bung hatta)
dandes rifa (universitas bung hatta)



Article Info

Publish Date
20 Jun 2021

Abstract

This study aim to invetigate the relationship between legistlatif’s characteristics and Local Government Performance. Legislative’s characteristic is proxy by size, age, gender and education background of local legislatif ‘s members. Agency theory is used to underpinned this relationship. The secondary data is used and gathered through finance ministry’s website, and general election commissions. Using eighty-one local governments, multivariate regression analyis is applied to analyse the data. classical assumption test is assessed before interpretating the regression result. Based on the t statistic and p-value, all hypohoteses are rejected . however, local government revenue has negative effect on local government performance. Theortically, agency theory could not be used to understand the phonomena. Practical implication discuss in this paper.

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Journal Info

Abbrev

akurasi

Publisher

Subject

Economics, Econometrics & Finance

Description

AKURASI Jurnal Studi Akuntansi dan Keuangan adalah jurnal ilmiah yang diterbitkan oleh Program Studi Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram. Jurnal terbit secara berkala dua kali setahun pada bulan Juni (periode Januari-Juni) dan Desember (periode Juli-Desember). Jurnal ...