BibTex Citation Data :
@article{DJA4467, author = {Hafidh Susila Sudarsana and Shiddiq Nur Rahardjo}, title = {PENGARUH KARAKTERISTIK PEMERINTAH DAERAH DAN TEMUAN AUDIT BPK TERHADAP KINERJA PEMERINTAH DAERAH (Studi pada Pemerintah Kabupaten/Kota di Indonesia}, journal = {Diponegoro Journal of Accounting}, volume = {0}, number = {0}, year = {2013}, keywords = {characteristic of local government, local government performance, local government performance reporting, evaluasi kinerja penyelenggaraan pemerintahan daerah (EKPPD), laporan penyelenggaraan pemerintah daerah (LPPD), audit findings.}, abstract = { This study aims to provide empirical evidence on effect of the characteristics of local government (size, level of wealth, dependence level and government expenditures) and the audit findings to the performance of local government. Local government performance is measured by scores on the evaluation of local government performance (EKPPD) derived from local government organizers report (LPPD). Population of this research is all the district/city in Indonesia during 2010. Total this sample are 367 local government using purposive sampling. Examination of hypothesis conducted by using ordinal logistic regression (PLUM) in SPSS 19 software. Results of this study indicate that level of wealth significant positive effect on the performance of local government districts/cities in Indonesia, to audit findings significant negative effect on the performance of local government districts/cities in Indonesia. While size, capital expenditures and level of dependence had no significant effect to the performance of local government districts/cities in Indonesia. }, issn = {2337-3806}, pages = {175--187} url = {https://ejournal3.undip.ac.id/index.php/accounting/article/view/4467} }
Refworks Citation Data :
This study aims to provide empirical evidence on effect of the characteristics of localgovernment (size, level of wealth, dependence level and government expenditures) and the auditfindings to the performance of local government. Local government performance is measured byscores on the evaluation of local government performance (EKPPD) derived from localgovernment organizers report (LPPD).Population of this research is all the district/city in Indonesia during 2010. Total thissample are 367 local government using purposive sampling. Examination of hypothesis conductedby using ordinal logistic regression (PLUM) in SPSS 19 software.Results of this study indicate that level of wealth significant positive effect on theperformance of local government districts/cities in Indonesia, to audit findings significant negativeeffect on the performance of local government districts/cities in Indonesia. While size, capitalexpenditures and level of dependence had no significant effect to the performance of localgovernment districts/cities in Indonesia.
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Program Studi AkuntansiFakultas Ekonomika dan BisnisUniversitas DiponegoroJl. Prof. Sudharto, SH – Tembalang, Semarang Jawa Tengah 50275
ISSN : 2337-3806