Capital Expenditures and Performance of Local Government Administration

Sutopo, Bambang; Siddi, Purnama

doi:10.17512/pjms.2018.17.1.18

Cited by 5 publications

(8 citation statements)

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“…Therefore, it can be concluded that Ha3 is accepted, which means that Audit Opinion has an effect towards the Performance of Local Governments. This result is in line with the studies conducted by Andani & Respati (2019); Aswar (2019); Dewata et al (2018); as well as Sutopo and Siddi (2018), which used samples from Districts/Cities in the whole of Indonesia in the period of 2010-2018. The result of the study showed that Audit Opinion has a significant and positive effect.…”

Section: Modelsupporting

confidence: 90%

The Effect of Local Expenditure, Local Wealth Level, Audit Opinion, and Audit Findings on the Performance of Indonesian Local Governments

Amalina¹,

Sumardjo²

2020

IMBR

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This study aims to determine the effect of local expenditure, local wealth level, audit opinion, and audit findings on the performance of local governments. This study uses the quantitative method, the hypothesis testing with multiple linear regression analysis was used, using SPSS version 23. The population is the local governments of Districts/Cities in Indonesia. The sample is 489 data samples were collected. Results obtained from testing showed that local expenditure, local wealth level, and audit opinion significantly affect the performance of local governments. Meanwhile, audit findings do not have a significant effect towards the Performance of Local Governments. Future studies are expected to be able to add more variables that have not been used in this study, such as government size, local standing, and intergovernmental standing.

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Section: Modelsupporting

confidence: 90%

The Effect of Local Expenditure, Local Wealth Level, Audit Opinion, and Audit Findings on the Performance of Indonesian Local Governments

Amalina¹,

Sumardjo²

2020

IMBR

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“…Another previous study by Sutopo, Wulandari, and Adiati (2017) finds that e-government and audit opinions are positively associated with performance. Findings of Sutopo and Siddi (2018) show that capital expenditure has a positive association with performance under certain conditions. To contribute to the literature on local government performance, the present study investigates whether the financial characteristics and human development index of local governments are positively associated with performance.…”

Section: Introductionmentioning

confidence: 99%

Financial characteristics, human development index, and performance: a study of local governments in Indonesia

Saputra

Ardila

Siddi

et al. 2018

JAAI

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This study aims to examine whether the financial characteristics and human development index (HDI) are associated with the performance of local governments administration in Indonesia. The sample consists of 385 local governments classifying expenditures into operating and capital expenditures (Sample 1) and 53 local governments classified expenditures into direct and indirect expenditures (Sample 2). Regression result for Sample 1 indicate that special allocation funds (dana alokasi khusus, DAK) have a positive relationship with performance while general allocation funds (dana alokasi umum, DAU) and land expenditure are negatively related to performance. For Sample 2, revenue risk and DAU are negatively related to performance, whereas revenue sharing funds (dana bagi hasil, DBH) have a positive relationship with performance. Audit opinion and human development index are positively related to performance either for Sample 1 or Sample 2. These findings suggest that financial characteristics and human development index can be used as a consideration in determining financial policy and evaluation of local governments.

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“…Because capital expenditure outputs assets where assets are tangible evidence felt by the community, then SPIP maturity is needed as control through SPIP apparatus, namely APIP (Government Internal Supervisory Apparatus), to control government administration (Nurhidayati & Yaya, 2019;Waryanto, 2017). Hypothesis 1 Regional Government Capital Expenditure Capital expenditure is part of public spending whose benefits can be directly felt and enjoyed by the community (Hamid, 2013; Muda and Naibaho, 2018; Rizal Yaya, 2019) (Sutopo & Siddi, 2018). Capital expenditures can also reflect the ability of local governments to realize the capital expenditure budget regulated in the APBD (Sutopo & Siddi, 2018;van Veenstra et al, 2012).…”

Section: E Frameworkmentioning

confidence: 99%

“…Hypothesis 1 Regional Government Capital Expenditure Capital expenditure is part of public spending whose benefits can be directly felt and enjoyed by the community (Hamid, 2013; Muda and Naibaho, 2018; Rizal Yaya, 2019) (Sutopo & Siddi, 2018). Capital expenditures can also reflect the ability of local governments to realize the capital expenditure budget regulated in the APBD (Sutopo & Siddi, 2018;van Veenstra et al, 2012). Capital expenditures can explain long-term plans that can support community welfare, improve public services, and shape the region's character following community expectations; therefore, capital expenditures must be an essential concern for regional governments Lanin & Hermanto, 2019).…”

Section: E Frameworkmentioning

confidence: 99%

Quality of Public Services in Local Governments in Indonesia : A Study of Capital Expenditures and Government Internal Control Systems

2022

JEFMS

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Regional autonomy is a policy the central government gives to local governments to regulate their regions. One of these authority policies is public service. Public services are a series of activities in the form of services following the law's mandate in the form of goods and services to fulfill general needs for the welfare of society. Public services for the community come from the realization of local government budgets with an internal control mechanism to regulate the fulfillment of public services. Increased budget realization can support regional infrastructure to provide better public services. Capital expenditure is not a service; if it is used as a service, it is necessary to have a supervisory mechanism such as an internal supervisor of the local government to support the fulfillment of better public services and improve the welfare of the community. The increase in capital expenditure, where the output is assets, is the most tangible thing that is felt by the community; it is necessary to have internal control within the local government, namely the maturity of the SPIP to run effectively and efficiently. This study examines the effect of capital expenditure and SPIP maturity on public services. The sample and population used in this study were 514 local governments with up to 1887 all local governments in Indonesia during 2016 – 2019. The results of this study are that capital expenditure variables have a positive effect on public services, and SPIP maturity has a positive effect on public services.

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Capital Expenditures and Performance of Local Government Administration

Cited by 5 publications

References 0 publications

The Effect of Local Expenditure, Local Wealth Level, Audit Opinion, and Audit Findings on the Performance of Indonesian Local Governments

The Effect of Local Expenditure, Local Wealth Level, Audit Opinion, and Audit Findings on the Performance of Indonesian Local Governments

Financial characteristics, human development index, and performance: a study of local governments in Indonesia

Quality of Public Services in Local Governments in Indonesia : A Study of Capital Expenditures and Government Internal Control Systems

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