A Framework to Measure the Financial Performance of Local Governments

Turley, Gerard; Robbins, Geraldine; McNena, Stephen

doi:10.1080/03003930.2014.991865

Cited by 49 publications

(46 citation statements)

References 33 publications

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“…If the surplus decline, revenue growth in the region will also be decreased, thus the government's ability to obtain operational surplus is critical that the expenditures needed to finance public needs can be met. The results of this study are not aligned with the research Turley et al (2015), which states that the operating performance negatively affects the financial performance of local governments.…”

Section: The Effect Of Operating Performance On Local Government Finacontrasting

confidence: 97%

“…Thus people's welfare can be realized. Turley et al (2015) show that autonomy has a positive effect on the financial performance of local governments.…”

Section: Autonomy On Financial Performance Of Local Governmentsmentioning

confidence: 95%

“…This positive operating performance will ultimately be able to contribute to the growth of local revenue due to the surplus indicates that the operating income earned high enough to cover the operating expenses incurred. According to Turley et al (2015) if the government had a surplus, then we can say regional income growth is good and shows the financial performance of local governments.…”

Section: Operating Performance On Financial Performance Of Local Govementioning

confidence: 99%

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Determinants of Financial Performance of Regional Government Revenue Growth in Central Java Province, Indonesia

Asrori

Hasanah

Amal

2020

KSS

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This study aims to examine the effect of operating performance and autonomy on the financial performance of local government with budget effectiveness as an intervening variable. The ratio of local government revenue growth is used as a proxy for the financial performance of local government. The unit of analysis of this study includes the financial statements of 29 regency governments and 6 city governments in Central Java Province, Indonesia, for three periods from 2015 to 2017. The results of this study indicate that operating performance and autonomy have a positive effect on the financial performance of a local government. This study provides empirical support for the implementation of the new public management theory to improve the financial performance of local governments, especially in increasing local own-source revenues. However, the results show that budget effectiveness is not able to mediate an increase in the influence of operating performance and autonomy on the financial performance of the growth of local government revenues. Keywords: Regional government revenue growth, autonomy, operating performance, budget effectiveness.

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Section: The Effect Of Operating Performance On Local Government Finacontrasting

confidence: 97%

“…Thus people's welfare can be realized. Turley et al (2015) show that autonomy has a positive effect on the financial performance of local governments.…”

Section: Autonomy On Financial Performance Of Local Governmentsmentioning

confidence: 95%

Section: Operating Performance On Financial Performance Of Local Govementioning

confidence: 99%

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Determinants of Financial Performance of Regional Government Revenue Growth in Central Java Province, Indonesia

Asrori

Hasanah

Amal

2020

KSS

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“…Because of that, Turley et al (2015) havesuggested a comprehensive financial performance measurement framework that used 14 indicators, grouped into five broad categories of liquidity, autonomy, operating performance, collection efficiency, and solvency as an extension to assess the performance of Ireland's primary local authorities. Cooper and Johnston (2012) also posited that accountability can be used by the government to ensure the ministry, department, and agency of the government to become more efficient and effective by requiring them to produce a performance metrics which could be used to demonstrate their accountability to the general public.…”

Section: Literature Review Accountabilitymentioning

confidence: 99%

Public Sector Accountability – Evidence From the Auditor General’s Reports

Shariman

Nawawi

Salin

2017

MAR

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This study aimed to identify the common issues frequently raised in the Auditor General’s reports and to investigate whether the levels of inefficiencies quoted in the Auditor General’s reports keep increasing or decreasing during the period of investigation. This study was based on the secondary data of Auditor’s General report and was supported with feedback reports received from the ministry, department, state, and agency of the government. This study found that not in compliance with procedures recorded the highest issues highlighted in the Auditor General’s report, followed by the procurement and asset management. In addition, all the issues showed a decreasing trend for both federal government and statutory bodies, indicated an improvement in the efficiencies of management and higher accountability have been demonstrated by the civil servants.

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“…perusahaan. Kondisi keuangan adalah konsep yang luas yang menggambarkan kesehatan keuangan pemerintah daerah (Turley, Robbins, & McNena, 2015) Penelitian yang dilakukan oleh Dewi & Hafni (2017) menyimpulkan bahwa adanya kemandirian keuangan daerah Kabupaten Labuhan Batu Tahun Anggaran 2011-2013 dalam kategori rendah. Efektivitas keuangan daerah dalam kategori sangat efektif di tahun 2011 -2012 dan tidak efektif di tahun 2013.…”

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Analisis Kinerja Keuangan Pemerintah Daerah Kabupaten Tapanuli Tengah

Harahap

2020

Ekonomis

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This research was aimed to know the financial performance of the Central Tapanuli regency government in 2016-2018. This research is quantitative descriptive. The research used secondary data in form of Financial Report of Central Tapanuli regency in 2016-2018. The analysis technique in this study calculates and analyzes the ratio of the decentralization level, regional financial dependence and effectiveness. The results of this study indicate that the financial performance of the Central Tapanuli Tengah Regional Government is generally said to be quite good, although the degree ratio is still relatively low, financial dependence on the Central / Provincial Government is still very high and the receipt of Regional Original Revenue does not reach the budgeted target. Central Tapanuli Regency Government to update the data of regional taxpayers, explore the potential of new sources of local revenue, and increase the socialization of tax benefits and user fees.

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A Framework to Measure the Financial Performance of Local Governments

Cited by 49 publications

References 33 publications

Determinants of Financial Performance of Regional Government Revenue Growth in Central Java Province, Indonesia

Determinants of Financial Performance of Regional Government Revenue Growth in Central Java Province, Indonesia

Public Sector Accountability – Evidence From the Auditor General’s Reports

Analisis Kinerja Keuangan Pemerintah Daerah Kabupaten Tapanuli Tengah

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