PENGARUH KARAKTERISTIK PEMERINTAH DAERAH DAN OPINI AUDIT TERHADAP KINERJA PEMERINTAH PROVINSI DI INDONESIA
This research aims to attest, examine and analyze the influence of local government characteristics and audit opinions on the performance of provincial governments in Indonesia. The characteristics of the local government are proxied by the size of the regional government, regional prosperity, capit...
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| Format: | Article |
| Language: | English |
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UNIB Press
2019-09-01
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| Series: | Jurnal Akuntansi |
| Subjects: | |
| Online Access: | https://ejournal.unib.ac.id/index.php/JurnalAkuntansi/article/view/7537 |
| _version_ | 1811240172391497728 |
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| author | Mega Andani Sarwani Sarwani Novita Weningtyas Respati |
| author_facet | Mega Andani Sarwani Sarwani Novita Weningtyas Respati |
| author_sort | Mega Andani |
| collection | DOAJ |
| description | This research aims to attest, examine and analyze the influence of local government characteristics and audit opinions on the performance of provincial governments in Indonesia. The characteristics of the local government are proxied by the size of the regional government, regional prosperity, capital expenditure. The performance of the provincial government uses a score indicator for Local Government Performance Evaluation (EKPPD). The population of this study amounted to 34 provincial governments in Indonesia from 2010-2016. The sampling method uses purposive sampling with a total sample of 30 provincial governments in Indonesia. Testing data using SPSS 23 program with multiple linear regression analysis. The results of this research indicate that the size of the local government and audit opinion have a positive effect on the performance of the provincial government, whereas regional prosperity and capital expenditure do not affect the performance of the provincial government. |
| first_indexed | 2024-04-12T13:14:22Z |
| format | Article |
| id | doaj.art-9e8624b1617643baa6d879ba388d1cea |
| institution | Directory Open Access Journal |
| issn | 2303-0356 2303-0364 |
| language | English |
| last_indexed | 2024-04-12T13:14:22Z |
| publishDate | 2019-09-01 |
| publisher | UNIB Press |
| record_format | Article |
| series | Jurnal Akuntansi |
| spelling | doaj.art-9e8624b1617643baa6d879ba388d1cea2022-12-22T03:31:44ZengUNIB PressJurnal Akuntansi2303-03562303-03642019-09-019211113010.33369/j.akuntansi.9.2.111-1304134PENGARUH KARAKTERISTIK PEMERINTAH DAERAH DAN OPINI AUDIT TERHADAP KINERJA PEMERINTAH PROVINSI DI INDONESIAMega Andani0Sarwani Sarwani1Novita Weningtyas Respati2Fakultas Ekonomi dan Bisnis, Universitas Lambung MangkuratFakultas Ekonomi dan Bisnis, Universitas Lambung MangkuratFakultas Ekonomi dan Bisnis, Universitas Lambung MangkuratThis research aims to attest, examine and analyze the influence of local government characteristics and audit opinions on the performance of provincial governments in Indonesia. The characteristics of the local government are proxied by the size of the regional government, regional prosperity, capital expenditure. The performance of the provincial government uses a score indicator for Local Government Performance Evaluation (EKPPD). The population of this study amounted to 34 provincial governments in Indonesia from 2010-2016. The sampling method uses purposive sampling with a total sample of 30 provincial governments in Indonesia. Testing data using SPSS 23 program with multiple linear regression analysis. The results of this research indicate that the size of the local government and audit opinion have a positive effect on the performance of the provincial government, whereas regional prosperity and capital expenditure do not affect the performance of the provincial government.https://ejournal.unib.ac.id/index.php/JurnalAkuntansi/article/view/7537size of local government, regional prosperity, capital expenditure, audit opinion, and provincial government performance |
| spellingShingle | Mega Andani Sarwani Sarwani Novita Weningtyas Respati PENGARUH KARAKTERISTIK PEMERINTAH DAERAH DAN OPINI AUDIT TERHADAP KINERJA PEMERINTAH PROVINSI DI INDONESIA Jurnal Akuntansi size of local government, regional prosperity, capital expenditure, audit opinion, and provincial government performance |
| title | PENGARUH KARAKTERISTIK PEMERINTAH DAERAH DAN OPINI AUDIT TERHADAP KINERJA PEMERINTAH PROVINSI DI INDONESIA |
| title_full | PENGARUH KARAKTERISTIK PEMERINTAH DAERAH DAN OPINI AUDIT TERHADAP KINERJA PEMERINTAH PROVINSI DI INDONESIA |
| title_fullStr | PENGARUH KARAKTERISTIK PEMERINTAH DAERAH DAN OPINI AUDIT TERHADAP KINERJA PEMERINTAH PROVINSI DI INDONESIA |
| title_full_unstemmed | PENGARUH KARAKTERISTIK PEMERINTAH DAERAH DAN OPINI AUDIT TERHADAP KINERJA PEMERINTAH PROVINSI DI INDONESIA |
| title_short | PENGARUH KARAKTERISTIK PEMERINTAH DAERAH DAN OPINI AUDIT TERHADAP KINERJA PEMERINTAH PROVINSI DI INDONESIA |
| title_sort | pengaruh karakteristik pemerintah daerah dan opini audit terhadap kinerja pemerintah provinsi di indonesia |
| topic | size of local government, regional prosperity, capital expenditure, audit opinion, and provincial government performance |
| url | https://ejournal.unib.ac.id/index.php/JurnalAkuntansi/article/view/7537 |
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