International Business and Accounting Research Journal
Vol 6, No 1 (2022): January 2022

Factors Affecting The Financial Performance of Local Government An-tecedents in Indonesia

Metalia Mega (Department of Accounting, Faculty of Economics and Business, University of Lampung, Indonesia)
Suhendro Saring (Department of Accounting, Faculty of Economics and Business, University of Lampung, Indonesia)

Article Info

Publish Date
31 Jan 2022

Abstract

This research aims to determine the effects of provincial revenue of the Audit Board of Indonesia (Badan Pemeriksa Keuangan, BPK) on the financial performance of district and city governments. Furthermore, financial performance is measured by four criteria: independence, economy, efficiency, and effectiveness. Multiple regression with panel data and fixed models were used by the 15 district and city governments from 2015 to 2019. The results showed that size of local government and the audit opinion of BPK have a positive effect, while the intergovernmental revenues does not have a positive effect.

Copyrights © 2022




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Full PDF
213.488 KB
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
International Business and Accounting Research Journal
Website

Abbrev

ibarj

Publisher

Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Subject

Economics, Econometrics & Finance

Description

International Business and Accounting Research Journal published by Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung. The journal seeks to consolidate its position as the premier vehicle for the diversification of academic finance. The journal publishes high quality, insightful, well-written papers ...