THE AUDIT BOARD OF THE REPUBLIC OF INDONESIA’S OPINION: BETWEEN REGIONAL FINANCIAL PERFORMANCE AND PUBLIC WELFARE (THE STUDY ON REGENCIES AND CITIES IN RIAU PROVINCE)
This study aims to determine and analyze the influence of local government financial performance on public welfare with the opinion of The Audit Board of the Republic of Indonesia (BPK) as mediation. This study was quantitative using panel data of 12 regencies and cities in Riau Province. The second...
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| Format: | Article |
| Language: | English |
| Published: |
Badan Pemeriksa Keuangan Republik Indonesia
2020-12-01
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| Series: | Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara |
| Subjects: | |
| Online Access: | http://jurnal.bpk.go.id/index.php/TAKEN/article/view/466 |
| _version_ | 1797716655332130816 |
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| author | Golden Victor Vica Roy Saragih Arby Novrika Hasibuan |
| author_facet | Golden Victor Vica Roy Saragih Arby Novrika Hasibuan |
| author_sort | Golden Victor Vica Roy Saragih |
| collection | DOAJ |
| description | This study aims to determine and analyze the influence of local government financial performance on public welfare with the opinion of The Audit Board of the Republic of Indonesia (BPK) as mediation. This study was quantitative using panel data of 12 regencies and cities in Riau Province. The secondary data used was local government financial performance data, public welfare data, and the opinion from BPK Riau Representative from 2014 to 2018. The data analysis tool used for the hypothesis testing was path analysis with the SEM-PLS approach. The result shows that local government financial performance has been positively and significantly correlated to the public welfare in the regencies and cities in Riau Province, but not significant to the BPK’s opinion. Besides, the BPK’s opinion also does not correlate to public welfare. These findings indicate that the opinion of BPK has not been able to verify the correlation between the local government's financial performance and public welfare. Thus, it cannot be a benchmark in predicting the public welfare level. |
| first_indexed | 2024-03-12T08:24:41Z |
| format | Article |
| id | doaj.art-79aa872b9e5949efaafc4a05c71a4092 |
| institution | Directory Open Access Journal |
| issn | 2460-3937 2549-452X |
| language | English |
| last_indexed | 2024-03-12T08:24:41Z |
| publishDate | 2020-12-01 |
| publisher | Badan Pemeriksa Keuangan Republik Indonesia |
| record_format | Article |
| series | Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara |
| spelling | doaj.art-79aa872b9e5949efaafc4a05c71a40922023-09-02T18:09:12ZengBadan Pemeriksa Keuangan Republik IndonesiaJurnal Tata Kelola dan Akuntabilitas Keuangan Negara2460-39372549-452X2020-12-016210.28986/jtaken.v6i2.466THE AUDIT BOARD OF THE REPUBLIC OF INDONESIA’S OPINION: BETWEEN REGIONAL FINANCIAL PERFORMANCE AND PUBLIC WELFARE (THE STUDY ON REGENCIES AND CITIES IN RIAU PROVINCE)Golden Victor Vica Roy Saragih0Arby Novrika Hasibuan1BPK RI Perwakilan Provinsi RiauBPK RI Perwakilan Provinsi RiauThis study aims to determine and analyze the influence of local government financial performance on public welfare with the opinion of The Audit Board of the Republic of Indonesia (BPK) as mediation. This study was quantitative using panel data of 12 regencies and cities in Riau Province. The secondary data used was local government financial performance data, public welfare data, and the opinion from BPK Riau Representative from 2014 to 2018. The data analysis tool used for the hypothesis testing was path analysis with the SEM-PLS approach. The result shows that local government financial performance has been positively and significantly correlated to the public welfare in the regencies and cities in Riau Province, but not significant to the BPK’s opinion. Besides, the BPK’s opinion also does not correlate to public welfare. These findings indicate that the opinion of BPK has not been able to verify the correlation between the local government's financial performance and public welfare. Thus, it cannot be a benchmark in predicting the public welfare level.http://jurnal.bpk.go.id/index.php/TAKEN/article/view/466Public welfarefinancial performanceBPK’s opinion |
| spellingShingle | Golden Victor Vica Roy Saragih Arby Novrika Hasibuan THE AUDIT BOARD OF THE REPUBLIC OF INDONESIA’S OPINION: BETWEEN REGIONAL FINANCIAL PERFORMANCE AND PUBLIC WELFARE (THE STUDY ON REGENCIES AND CITIES IN RIAU PROVINCE) Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Public welfare financial performance BPK’s opinion |
| title | THE AUDIT BOARD OF THE REPUBLIC OF INDONESIA’S OPINION: BETWEEN REGIONAL FINANCIAL PERFORMANCE AND PUBLIC WELFARE (THE STUDY ON REGENCIES AND CITIES IN RIAU PROVINCE) |
| title_full | THE AUDIT BOARD OF THE REPUBLIC OF INDONESIA’S OPINION: BETWEEN REGIONAL FINANCIAL PERFORMANCE AND PUBLIC WELFARE (THE STUDY ON REGENCIES AND CITIES IN RIAU PROVINCE) |
| title_fullStr | THE AUDIT BOARD OF THE REPUBLIC OF INDONESIA’S OPINION: BETWEEN REGIONAL FINANCIAL PERFORMANCE AND PUBLIC WELFARE (THE STUDY ON REGENCIES AND CITIES IN RIAU PROVINCE) |
| title_full_unstemmed | THE AUDIT BOARD OF THE REPUBLIC OF INDONESIA’S OPINION: BETWEEN REGIONAL FINANCIAL PERFORMANCE AND PUBLIC WELFARE (THE STUDY ON REGENCIES AND CITIES IN RIAU PROVINCE) |
| title_short | THE AUDIT BOARD OF THE REPUBLIC OF INDONESIA’S OPINION: BETWEEN REGIONAL FINANCIAL PERFORMANCE AND PUBLIC WELFARE (THE STUDY ON REGENCIES AND CITIES IN RIAU PROVINCE) |
| title_sort | audit board of the republic of indonesia s opinion between regional financial performance and public welfare the study on regencies and cities in riau province |
| topic | Public welfare financial performance BPK’s opinion |
| url | http://jurnal.bpk.go.id/index.php/TAKEN/article/view/466 |
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