PENGARUH KARAKTERISTIK PEMERINTAH DAERAH DAN TEMUAN AUDIT BPK TERHADAP KINERJA PENYELENGGARAAN PEMERINTAHAN DAERAH (Studi Empiris Pada Pemerintah Kabupaten/Kota Di Provinsi NTB)

Abstract

This study aimed to examined the effect of the characteristics of the local government and BPK audit findings on the performance of the regional administration of the district/city governments in West Nusa Tenggara Province in 2011-2013. Data were collected by using documentation technique and literature. Tests carried out using multiple linear regression test against all regencies/cities in NTB Province which amounted to 10 (ten) Regency/City among others,

The Effect of Financial Characteristics, Misstatement and Audit Quality toward the Financial Performance in West Sumatera

“…The result of this study supports the statement from Masdiantini & Erawati (2016) which states that the BPK audit findings did not affect the financial performance of the district / city governments in Bali. Artha et al (2015) also supports the results of this study. However, the results of this study are not consistent with (Mangkunegara, 2015).…”

“…Mangkunegara (2015) used one of the elements of the financial statements, namely capital expenditure presented at the LRA, to predict its effect on the financial performance of regional governments in improving the welfare of the community. Mangkunegara (2015) proposed that the variable capital expenditure of regional governments be re-examined because the findings were not consistent with the research conducted byMarfiana & Kurniasih (2013).Research conducted has found that capital expenditure does not have a significant effect on the performance of regional governance (Artha, Basuki, & Alamsyah, 2015) and capital expenditure has a significant effect on local government performance in realizing the public welfare (Mangkunegara, 2015;Sari & Supadmi, 2016;Antari & Sedana, 2018;Astiti & Mimba, 2016;Ayinde et al, 2015 andMarfiana &Kurniasih, 2013). Thus, capital expenditure should have an impact on the financial performance of local governments in improving the welfare of the community.…”

“…For example, the government needs the assets of a community health center (community health center) to serve people who needhealth services. Artha, Basuki, & Alamsyah (2015), Mangkunegara (2015), Prasetyaningsih (2014) and Mustikarini & Fitriasari (2012) found that regional assets affect local government performance in improving community welfare. Therefore, assets should be able to influence the financial performance of local governments in improving people's welfare.…”

Pengaruh Kekayaan Daerah dan Belanja Modal Terhadap Kinerja Penyelanggaraan Pemerintah: Pengujian Legislative Power Sebagai Variabel Pemoderasi

“…Salah satu indikasi keberhasilan penyelenggaraan pemerintah daerah adalah banyaknya infrastruktur yang dibangun yang dapat tercermin dari besarnya belanja modal dalam APBD (Artha et al, 2015). Pemerintah daerah akan berupaya untuk meningkatkan anggaran belanja modalnya dengan tujuan untuk memberikan pelayanan yang terbaik kepada masyarakat.…”

Turnover Intention Antecedents: Study on Credit People Banks (BPR) in Gianyar Regency - Bali

“…Mangkunegara (2015) used one of the elements of the financial statements, namely capital expenditure presented at the LRA, to predict its effect on the financial performance of regional governments in improving the welfare of the community. Research conducted has found that capital expenditure does not have a significant effect on the performance of regional governance (Artha, Basuki, & Alamsyah, 2015) and capital expenditure has a significant effect on local government performance in realizing the public welfare (Mangkunegara, 2015Sari & Supadmi, 2016Antari & Sedana, 2018;Astiti & Mimba, 2016;and Ayinde et al, 2015). Thus, capital expenditure should have an impact on the financial performance of local governments in improving the welfare of the community.…”