Pengaruh karakteristik pemerintah daerah dan temuan audit Badan Pemeriksa Keuangan terhadap kinerja keuangan kabupaten/kota

  • Muhammad Firza Alpi Universitas Muhammadiyah Sumatera Utara
  • Puja Rizqy Ramadhan Universitas Pembangunan Panca Budi

Abstract


  • Purposes - The purpose of this study is to determine and analyze the influence of the local government characteristics (government size, level of regional wealth, level of dependency on the central government, local expenses) and BPK’s audit findings (findings on SPI, findings on incompliance of rules) simultaneously and partially on the financial performance of districts/cities government in North Sumatera.

  • Methods - The study population as many as 33 districts/cities of North Sumatera province since 2011-2013. Samples were selected using census method amounted to 99 observation data from 33 districts/cities in North Sumatera in 2011-2013. Data was processed using the method of multiple linear regression statistical test for the first hypothesis using SPSS software. 

  • Findings - Results of this study prove the hypothesis that the local government characteristics (government size, level of regional wealth, local expenses) and BPK’s audit findings (findings on SPI, findings on incompliance of rules) simultaneous effect on the financial performance of district/cities government in North Sumatera. Partial testing reveal only variables level of regional wealth, local expenses, and findings on incompliance of rules, are significantly effect, while the government size and the findings on SPI has no significant effect on the finance performance of local government district/cities in North Sumatera.

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Published
2018-11-04
How to Cite
ALPI, Muhammad Firza; RAMADHAN, Puja Rizqy. Pengaruh karakteristik pemerintah daerah dan temuan audit Badan Pemeriksa Keuangan terhadap kinerja keuangan kabupaten/kota. Jurnal Studi Akuntansi & Keuangan, [S.l.], v. 2, n. 3, p. 103-114, nov. 2018. ISSN 2597-7601. Available at: <http://ejurnal.id/index.php/jsak/article/view/167>. Date accessed: 19 nov. 2018.
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