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Journal articles on the topic 'Local government financial performance'

Author: Grafiati

Published: 4 June 2025

Last updated: 1 August 2025

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1

Kumalasari, Roro Endah. "LEVEL REGARDING CORRUPTION OF LOCAL GOVERNMENTS: PERSPECTIVE OF FINANCIAL STATEMENT ACCOUNTABILITY, FINANCIAL PERFORMANCE, AND SIZE OF LOCAL GOVERNMENTS." Jurnal Ekonomi, Bisnis & Entrepreneurship 14, no. 1 (2020): 9–23. https://doi.org/10.5281/zenodo.4589731.

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<em>This study intends to determine the magnitude of the influence of regional financial statement accountability, local government financial performance, and local government's size on local governments' corruption in the Province of Indonesia. This study uses a quantitative approach using secondary data obtained from the Regional Government Financial Statements for 2011 to 2015 and the amount of corruption reported by the KPK from 2011 to 2015. Using panel data to analyze research data to obtain the best model is the Random Effect. The results showed that the accountability of local

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Oktaviani, Regita, Satria Yudhia Wijaya, and Ermawati . "Factors Affecting the Local Governments Financial Performance." Journal of Economics and Behavioral Studies 12, no. 4(J) (2020): 84–89. http://dx.doi.org/10.22610/jebs.v12i4(j).3063.

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This study aims to test and prove the relationship of local government financial performance with fiscal balance transfer, local own-source revenue, local government size, and capital expenditure. The study uses samples from District/City Local Governments in Sulawesi Island for the years 2016-2018. The samples were collected using the census sampling method, for a total of 243 samples in District/City Local Governments in Sulawesi Island. In this analysis, the hypothesis testing is performed using SPSS by the multiple linear regression method. The result of this study shows that fiscal balanc

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Sumardjo, Mahendro, and Febriana Dwi Jayanti. "Determinants of Government Characteristics and Audit Findings on Local Government Financial Performance." Information Management and Business Review 13, no. 2(I) (2021): 7–15. http://dx.doi.org/10.22610/imbr.v13i2(i).3200.

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This study is based on the low success of local governments' financial performance in West Java Province, as evidenced by the fact that financial reports of local governments that receive unqualified opinions are still being found. The detection of numerous frauds in local governments is responsible for the majority of incidents of poor financial performance in local governments. Local government financial performance is related to local government size, dependence on central government, local spending, and audit findings. The purpose of this study was to examine the influence of local governm

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Winarna, Jaka, Muhtar Muhtar, Sutaryo Sutaryo, and Prihatnolo Gandhi Amidjaya. "Government Internal Control System and Local Government Administration Performance: Evidence from Indonesian Local Governments." Pénzügyi Szemle = Public Finance Quarterly 66, Special edition 2021/2 (2021): 88–107. http://dx.doi.org/10.35551/pfq_2021_s_2_5.

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This study investigates the effect of local government internal control systems on local government administration performance. We use secondary data from the Ministry of Internal Affairs, Financial and Development Supervisory Agency, Indonesian Statistics Bureau, and respective local government financial statements and websites. We generate a set of panel data from 508 local governments during 2017-2019 with 1524 observations analysed with panel data regression. We evidence that several local governments still have low and medium administration performance in 2017-2019 that has not met the ex

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Kumalasari, Roro Endah. "Level Regarding Corruption of Local Governments." Jurnal Ekonomi, Bisnis & Entrepreneurship 14, no. 1 (2020): 9–23. https://doi.org/10.55208/ks632c51.

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This study intends to determine the magnitude of the influence of regional financial statement accountability, local government financial performance, and local government's size on local governments' corruption in the Province of Indonesia. This study uses a quantitative approach using secondary data obtained from the Regional Government Financial Statements for 2011 to 2015 and the amount of corruption reported by the KPK from 2011 to 2015. Using panel data to analyze research data to obtain the best model is the Random Effect. The results showed that the accountability of local government f

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6

Nugroho, Tatas Ridho. "Pengaruh Karakteristik Pemerintah Daerah Terhadap Kinerja Keuangan Pemerintah Daerah Kabupaten & Kota Di Jawa Timur." Assets: Jurnal Akuntansi dan Pendidikan 7, no. 1 (2018): 27. http://dx.doi.org/10.25273/jap.v7i1.1823.

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Performance measurement is one way that local governments can use to achieve good governance. Local government performance measurement (Pemda) includes measurement of financial and non financial performance. Analysis of local government financial performance is essentially not only a form of control, but also helps all users of local government financial reports including communities to be able to evaluate the performance of local governments. The performance of local government can be used to look at regional capability in running regional autonomy. This study aims to examine the effect of lo

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Verawaty, Verawaty, Ade Kemala Jaya, Intan Puspanita, and Nurhidayah Nurhidayah. "Pengaruh PAD dan Dana Perimbangan terhadap Kinerja Keuangan Pemerintah Kabupaten/Kota di Sumatera Selatan." MBIA 19, no. 1 (2020): 21–37. http://dx.doi.org/10.33557/mbia.v19i1.560.

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Abstract The financial performance of a regional government is the ability of a region to explore the financial potential of the region as well as to manage the local financial resources in order to meet the needs of the regional government so that it does not depend on the funding from the central government. This study was aimed to analyze whether fiscal balance transfers such as local own-source revenue, general allocation funds, special allocation funds, and revenue sharing funds might affect the government's financial performance. The study used quantitative analysis techniques with

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Putri, Miranti, and Khoirul Aswar. "Local Government Financial Performance: The Role of Political Monitoring." Journal of Economics and Behavioral Studies 14, no. 3(J) (2022): 42–50. http://dx.doi.org/10.22610/jebs.v14i3(j).3307.

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This study intends to investigate and demonstrate the impact of local government financial performance as influenced by political oversight, regional wealth, intergovernmental revenue, and capital spending. In Indonesia in 2019, the district/city local governments were the subject of this study. The Report on Local Government Finances (LKPD) accessible at the Audit Board of the Republic of Indonesia was used as secondary data (BPK RI). The data used in this study included 491 data samples chosen using the purposive selection approach from 507 districts/cities across Indonesia. The analytical m

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Sari, Ni Made Diah Permata, and I. Ketut Mustanda. "PENGARUH UKURAN PEMERINTAH DAERAH, PENDAPATAN ASLI DAERAH DAN BELANJA MODAL TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH." E-Jurnal Manajemen Universitas Udayana 8, no. 8 (2019): 4759. http://dx.doi.org/10.24843/ejmunud.2019.v08.i08.p02.

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This study aims to examine and analyze the effect of local government size, regional original income and capital expenditure on the financial performance of local governments in Badung Regency for the period 2013 - 2017. Data analysis techniques used are multiple linear regression analysis. The results of data analysis show that the size of the local government has a negative effect on the financial performance of local governments. This shows that the size of the local government that is proxied by the total assets owned by the local government has not contributed to the financial performance

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PUTRA, REDIYANTO, RAHMA RINA WIJAYANTI, and ORYZA ARDHIARISCA. "MEASUREMENT OF REGIONAL GOVERNMENT FINANCIAL PERFORMANCE IN INDONESIA." Jurnal Bisnis dan Akuntansi 22, no. 1 (2020): 83–94. http://dx.doi.org/10.34208/jba.v22i1.619.

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This study aims to determine the financial performance of all local governments in Indonesia. This study uses financial data from all the districts/cities and provinces in Indonesia from 2013 to 2015. The data collection techniques used in this study is documentation. This research used descriptive and quantitative analysis methods. The results of the study show that the government's financial performance in Indonesia has been effective but inefficient. This is evident from the ratio of the financial effectiveness ratio of local governments in Indonesia in 2013-2015 in the range of 102-121%, b

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Rahayu, Sri, Yudi Yudi, and Rahayu Rahayu. "Local government performance: financial condition perspective." Jurnal Perspektif Pembiayaan dan Pembangunan Daerah 10, no. 6 (2023): 395–408. http://dx.doi.org/10.22437/ppd.v10i6.11779.

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The government performance measurement is essential to assess target achievement and public services, one of which is measured from the perspective of financial conditions. This study aimed to measure the performance of the regency and municipal in Jambi Province. The measurement used eight ratios of the basic factors of local governments' finance to analyze financial conditions. Furthermore, Jambi municipal and Sungai Penuh municipal are the regions with the best financial condition viewed from regional income factors. At the same time, Tanjabbar has the best financial condition from regional

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Andriani, Wiwik. "Factors Influencing Local Government Financial Performance." Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) 4, no. 3 (2023): 951–59. http://dx.doi.org/10.47065/ekuitas.v4i3.3094.

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This study aims to examine: The effect of local revenue, balancing funds, and capital expenditures on the financial performance of local governments. The population in this study were all local governments in West Sumatra Province, which consisted of 19 regencies and cities. The sample in this study amounted to 19 districts/cities. The data analysis techniques are descriptive statistics, multiple regression analysis, classical assumption test, hypothesis test, and R square test. The results showed that: regional income has a negative effect, the balanced fund has no effect, and capital expendi

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Purba, Sahala, Rani Agustines Purba, Lucyanna Yosephine Simangunsong, Nadia A. V. E. Gultom, and Agnes Patricia R. Sinaga. "Measuring Local Government Financial Performance With Financial Ratios." JAS (Jurnal Akuntansi Syariah) 8, no. 1 (2024): 84–100. http://dx.doi.org/10.46367/jas.v8i1.1835.

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This research aims to analyze the financial performance of local government in the Toba Regency. The data source uses secondary data in the form of Toba Regency government financial reports for 2020-2022. Data were analyzed using a quantitative descriptive approach. The financial performance of the Toba Regency government is measured using eight financial ratios. The results of the research show that the financial performance of the Toba Regency government in terms of regional financial independence, regional financial dependence, and the degree of fiscal decentralization obtained meagre resul

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Budi, Raden Budi Hendaris, and Usman Sastradipraja. "Analysis of Factors Affecting Local Government Financial Performance." Dinasti International Journal of Economics, Finance & Accounting 5, no. 5 (2024): 5399–410. https://doi.org/10.38035/dijefa.v5i5.3596.

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The financial performance of local governments (LG) in implementing regional autonomy has a central role. However, the phenomenon is that only some local governments have this financial capability. Therefore, this study examines what factors can affect financial performance. This study empirically analyzed the effect of capital expenditure, local government size, legislative size, local revenue, and audit opinion on the financial performance of local governments in districts and cities in West Java. The method used uses quantitative methods. The research data used financial reports of Regency

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Rasyid, Sitti Rizqi Aulia, Harun Blongkod, and Herlina Rasjid. "Accountability And Transparency Analysis Of Local Government Financial Performance (Study of Regional Apparatus Organizations (OPD) in Pohuwato Regency)." Dhana 1, no. 3 (2024): 9–24. http://dx.doi.org/10.62872/b6d2ac20.

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Since the implementation of performance-based budgeting, all local governments have been obligated to create good financial performance of their local governments. As such, financial performance is one of the most significant topics to be studied in public sector organizations, including the government. the growing calls from public sector entities including national and local governments and government work units for the adoption of public accountability. The purpose of this study is to ascertain how accountability and transparency affect local governments' financial performance. This study e

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Husnan, Lalu Hamdani, Abd Manan, Akhmad Jufri, and Muhdin. "Effects of Government Internal Control System, Accessibility Financial Report, Local Financial Management Transparency, Local Financial Management Accountability Toward Local Government Performance." European Journal of Theoretical and Applied Sciences 1, no. 6 (2023): 629–40. http://dx.doi.org/10.59324/ejtas.2023.1(6).63.

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The aims of this paper is to examine the effects of government internal control system (SPIP), accessibility financial report (ALK), local financial management transparency (TPKD), and local financial management accountability (APKD) toward local government performance (KPD) of Central Lombok Local Government of Indonesia. Type of this paper was causative research. The population in this study are internal and external stakeholders, with purposive sampling technique, and involving 150 respondents. The result of this test using SPSS 20 shows that Government internal control system has negative

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Lalu, Hamdani Husnan, Manan Abd, Jufri Akhmad, and Muhdin. "Effects of Government Internal Control System, Accessibility Financial Report, Local Financial Management Transparency, Local Financial Management Accountability Toward Local Government Performance." European Journal of Theoretical and Applied Sciences 1, no. 6 (2023): 629–40. https://doi.org/10.59324/ejtas.2023.1(6).63.

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The aims of this paper is to examine the effects of government internal control system (SPIP), accessibility financial report (ALK), local financial management transparency (TPKD), and local financial management accountability (APKD) toward local government performance (KPD) of Central Lombok Local Government of Indonesia. Type of this paper was causative research. The population in this study are internal and external stakeholders, with purposive sampling technique, and involving 150 respondents. The result of this test using SPSS 20 shows that Government internal control system has negative

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Zamzami, Faiz, and Fuad Rakhman. "Determinants of Local Government Financial Performance in Indonesia." Academic Journal of Interdisciplinary Studies 12, no. 5 (2023): 332. http://dx.doi.org/10.36941/ajis-2023-0148.

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Regional autonomy is expected to promote financial performance and people’s welfare. This study investigates factors that affect local governments’ financial performance in Indonesia, where performance is defined as the ability to generate local revenues. To test our hypothesis, we used panel data regression analysis. From 2012 to 2019, this study collected 3,747 observations on municipal governments. The dependent variable is local government financial performance, while the independent variables include region size, capital spending, financial reporting quality, audit recommendations, and th

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Osho, Mahmud, and AbdulRauf Ambali. "Impact of State-Local Government Relations on Local Government Performance in Ogun State." Dauliyah: Journal of Islam and International Affairs 10, no. 1 (2025): 47–65. https://doi.org/10.21111/dauliyah.v10i1.13912.

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This study examines the impact of state-local government relations on the performance of local governments in Ogun States, Nigeria, with an emphasis on how such relationship affects local government performances. Local governments are critical in driving economic development and delivering essential services to improve citizens' well-being. However, their performance is often constrained by imbalances in the relationship with state governments. This research employed a mixed-methods approach, including descriptive analysis, multicollinearity tests, factor analysis, and regression analysis, to

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Muhtar, Muhtar. "Local Expenditures, Local Wealth, Financial Management Accountability, and Local Government Administration Performance: Empirical Studies in Indonesia." Jurnal Akuntansi dan Perpajakan 8, no. 1 (2022): 89–102. http://dx.doi.org/10.26905/ap.v8i1.8325.

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This study attempts to obtain empirical evidence regarding the determinants of local government administration performance in Indonesia using the local expenditures, local wealth, and financial management accountability factors. The research uses secondary data obtained from authorized government agencies. Through purposive sampling selection, this study generates 1987 observations from 508 Indonesian local governments within the 2015-2018 period, analyzed with multiple linear regression. The findings from our analysis demonstrate that the local government administration performance in Indones

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Rantepulung, Orpaniati, Julius Ari Mollet, and Westim Ratang. "Pengaruh Akuntabilitas Dan Transparansi Terhadap Kinerja Pemerintah Daerah Dimediasi Oleh Pengawasan Keuangan Pada Pemerintah Daerah Provinsi Papua." KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) 8, no. 2 (2023): 108–33. https://doi.org/10.52062/keuda.v8i2.2779.

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The Effect of Accountability and Transparency on Local Government Performance Mediated by Financial Supervision in the Papua Provincial Government, supervised by Westim Ratang and J. A. Mollet. Thesis for Masters in Regional Finance at Cenderawasih University.The purpose of this research is to know and analyze the effect; 1) Financial accountability for the performance of the regional government of the Papua Province, 2) Financial transparency towards the performance of the regional government of the Papua Province, 3) Financial accountability for the regional financial supervision of the Papu

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Nasirwan, Nasirwan, Aisah Br Ginting, Christina Manalu, and Desy Amelia Sinaga. "The Influence of Local Government Size and Economic Growth on Local Government Financial Performance." Economic: Journal Economic and Business 3, no. 3 (2024): 165–71. http://dx.doi.org/10.56495/ejeb.v3i3.698.

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Performance measurement is an important element in assessing the effectiveness of policy implementation, including financial regulations at the local government level. By measuring financial performance, we can obtain valuable feedback regarding the suitability and accuracy of implementing these regulations. The aim of this research is to analyze the influence of local government size and economic growth on local government financial performance. In this study, the sample used in this research was a purposive sampling sample, with the population of Regional Governments and Regency/City Regiona

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Muhtar, Muhtar. "The impact of financial accountability, public monitoring and local head tenure on local government performance: Empirical investigation in Indonesia." Sebelas Maret Business Review 7, no. 1 (2022): 1. http://dx.doi.org/10.20961/smbr.v7i1.62382.

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The study aims at examining the effect of financial accountability, public monitoring, and local head tenure on local government performance in Indonesia. Employing secondary data obtained from the governing bodies in Indonesia, the research generates 508 local governments during 2018-2019 with total of 1016 observations analyzed with panel data regression. Overall, the local governments in Indonesia in average has been able to reach high level performance despite there are still several local governments with only medium level. The empirical analysis reveals that local government financial ac

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Afifah, Safira Izzatul, and Adnan Adnan. "PENGARUH VARIAN ANGGARAN, UKURAN PEMERINTAH DAERAH, DAN KAPASITAS FISKAL TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH." Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi 7, no. 3 (2022): 485–98. http://dx.doi.org/10.24815/jimeka.v7i3.21670.

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This study aims to examine the effect of budget variance, local government size and fiscal capacity on the financial performance of district/city governments in Aceh in 2018-2020 based on efficiency ratios and effectiveness ratios. The data used is secondary data from local government financial reports that have been audited by BPK RI. The data analysis method used is Spearman's Rho Correlation, Multiple Linear Regression Test and Coefficient of Determination Test. This study uses two regression models. The first model of the dependent variable of financial performance is measured using the ef

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Firmansyah, Amrie, Zef Arfiansyah, and Arifudin Miftakhul Huda. "The Characteristics And Financial Performance Of Local Governments In Indonesia: The Moderating Role Of Financial Health Level." Accounting Analysis Journal 13, no. 2 (2024): 85–94. http://dx.doi.org/10.15294/aaj.v13i2.1894.

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Purpose: This study examines the effect of capital expenditure and the level of dependency on the financial performance of local governments in Indonesia. This study also includes the level of financial soundness as a moderating variable. Method: This study uses local government financial data throughout Indonesia from www.djpk.kemenkeu.go.id. This study produced a total sample of 630 observations based on purposive sampling. Hypothesis testing was done using multiple linear regression analysis for cross-section data. Findings: This study concludes that capital expenditure has a positive effec

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Sari, Shinta Permata, and Wayan Novitasari. "Local Government Financial Statements Disclosure: A Reflection on Governmental Performance in Central Java, Indonesia." Journal of Local Government Issues 5, no. 1 (2022): 49–62. http://dx.doi.org/10.22219/logos.v5i1.19333.

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In Indonesia, local government accountability is a reflection of its performance that can be seen from the disclosure of local government financial statements in accordance with Government Regulation (PP) Number 71 of 2010 concerning Government Accounting Standards. Based on the reference and the previous study, the level of adequacy of financial statement disclosure is influenced by several factors: audit findings, legislative size, local government budget expenditure, intergovernmental revenue, and the number of local governments’ agencies. This study analyzes the effect of those factors on

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Sukhemi, Hardi Kusuma, Johan Arifin, and Mahmudi. "Determinant of Local Government Performance Based on the SDG (Indonesian Evidence)." Journal of Lifestyle and SDGs Review 4, no. 4 (2024): e02521. http://dx.doi.org/10.47172/2965-730x.sdgsreview.v4.n04.pe02521.

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Objective: The purpose of this study is to ascertain how report quality, e-government, and accountability affect local governments' financial performance both inside and outside of Java. Theoretical Framework: When implementing regional autonomy in Indonesia, it is necessary to take into account the issue of disparities in the financial performance of regional governments within and outside of Java. The financial performance of local governments is anticipated to increase with the introduction of e-government, accountability, and high-quality financial reports. Method: From 2021 to 2022, the s

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Lestari, Rahayu, and Ahmad Nurkhin. "Determinant Factors of Local Government Financial Performance (Using Financial Condition Dimension as Indicator)." Indonesian Management and Accounting Research 20, no. 2 (2023): 335–60. http://dx.doi.org/10.25105/imar.v20i2.13968.

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The Research purpose is to examine the effect of determinan factors, which include government size, Intergovernmental revenue, capital expenditure, Population, and local tax revenue in influencing the local government financial performance with financial condition as proxy. The study Population is district and city government in Central Java The sample was taken by using purposive sampling technique, so we have 105 observation units. Data analysis used panel data multiple regression analysis with Eviews 12. The results showed that governmental size, capital expenditure and local tax revenue ha

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Mappiasse, Annas L. "Pengaruh Karakteristik Pemerintah Daerah dan Hasil Pemeriksaan Audit BPK Terhadap Kinerja Keuangan." Bongaya Journal for Research in Accounting (BJRA) 1, no. 2 (2018): 51–55. http://dx.doi.org/10.37888/bjra.v1i2.86.

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This research is related to the issue performance of local government in Indonesia, which needs to beimproved after the introduction of regional autonomy. Each of local governments need to establish and manage their own public financial management system. Many factors may affect the financial performance of local government. This study aimed to examine whether the characteristics of the local governments and the results of the audit can improve the financial performance of local government, as measured by the efficiency ratio. By using multiple regression analysis on 94 samples of local govern

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Fanika, Khairudin, and Aminah. "STRATEGIES TO IMPROVE LOCAL GOVERNMENT FINANCIAL PERFORMANCE." International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) 2, no. 4 (2024): 1410–25. http://dx.doi.org/10.61990/ijamesc.v2i4.315.

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This research aims to analyze the effect of PAD, capital expenditure, and balancing funds on the financial performance of local governments. With all regencies/cities in Lampung Province as the population in this study and 15 regencies/cities as samples. The data used in this study is in the form of secondary data and the data processing method used is multiple linear regression. The results of this study are: (1) PAD has a significant positive effect on the Financial Performance of Local Governments. (2) Capital Expenditure has a significant negative effect on the Financial Performance of Loc

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Abdullah, Amnatia R., Titi Umi Kalsum Hulopi, Abdulrival Hartoyo, Ely Ibrahim, and Risna Sanaba. "Local Government Financial Performance: Challenges and Opportunities." West Science Interdisciplinary Studies 2, no. 12 (2024): 2458–62. https://doi.org/10.58812/wsis.v2i12.1526.

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The financial performance of local governments is an important indicator in assessing the efficiency and effectiveness of public resource management. This article discusses the challenges faced by local governments in improving financial performance, including issues of transparency, accountability, and suboptimal budget management. In addition, this study also identifies opportunities that can be utilized, such as the application of information technology in financial reporting systems and increasing human resource capacity. Using descriptive analysis and literature studies, the results of th

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Kusuma, Priyan Mardya, and Lulus Kurnasih. "PENGARUH OPINI AUDIT DAN KARAKTERISTIK PEMERINTAH DAERAH TERHADAP KINERJA PEMERINTAH KABUPATEN/KOTA DI INDONESIA." Jurnal Equity 20, no. 1 (2017): 51. http://dx.doi.org/10.34209/.v20i1.487.

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Due to the increasing authority of local governments, a systematic monitoring and evaluation system is needed to measure performance achieved by a local government. From the financial side, the Local Government Financial Report (LKPD) shows the accountability of a local government. With the quality of financial statements and information in it, it is expected that the performance of local government can increase. The purpose of this research is to know the influence between audit opinion and the characteristics of local government represented by variable of level of local government wealth, le

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Kusuma, Priyan Mardya, and Lulus Kurnasih. "PENGARUH OPINI AUDIT DAN KARAKTERISTIK PEMERINTAH DAERAH TERHADAP KINERJA PEMERINTAH KABUPATEN/KOTA DI INDONESIA." Equity 20, no. 1 (2017): 51. http://dx.doi.org/10.34209/equ.v20i1.487.

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Due to the increasing authority of local governments, a systematic monitoring and evaluation system is needed to measure performance achieved by a local government. From the financial side, the Local Government Financial Report (LKPD) shows the accountability of a local government. With the quality of financial statements and information in it, it is expected that the performance of local government can increase. The purpose of this research is to know the influence between audit opinion and the characteristics of local government represented by variable of level of local government wealth, le

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Ramadani, Alkansa Fadila, and Muslimin Muslimin. "Pendapatan Asli Daerah dan Dana Perimbangan terhadap Kinerja Keuangan Pemerintah Daerah." Journal of Management and Bussines (JOMB) 4, no. 1 (2022): 362–72. http://dx.doi.org/10.31539/jomb.v4i1.3710.

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This study aims to determine the effect of PAD and Balancing Funds on the financial performance of local governments. This research method is descriptive quantitative. This research utilizes the Non-Probability Sampling method as well as the saturated sampling technique. The type of data used is secondary data obtained from the 2016-2020 Kediri City Government Budget Realization Report. The data were analyzed using multiple linear regression analysis with the help of SPSS 25 software. The results showed that PAD had a positive effect on local government financial performance. Meanwhile, the Ba

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Nugraha, Andri. "Influence Of Financial Audit Findings, Governments Wealth, Size Of Government And Leverage On The Performance Of Regency/City Governments In Indonesia." International Journal of Applied Finance and Business Studies 9, no. 2 (2021): 58–66. http://dx.doi.org/10.35335/ijafibs.v9i2.13.

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This study aims to determine the effect of BPK audit findings, government's wealth, size of government as well as leverage on the performance of local government districts / cities in Indonesia. The analytical method used is descriptive analysis, Classical Assumption Test, Multiple Linear Regression Analysis, Testing Hypothesis, and the coefficient of determination. This study examined the relationship between BPK audit findings with the performance of local governments, government's wealth with local government performance, size of government with local government performance, as well as leve

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SUTISMAN, Entar, Septyana PRASETIANINGRUM, Entis SUTISNA, Ismail R. NOY, Novi DARMAYANTI, and Ellycia Rahma Nurfidya FAHREZA. "The Effect of Capital Expenditure, Balancing Funds, Regional Original Revenue and E-Government on Local Government Financial Performance." Journal of Tourism Economics and Policy 4, no. 4 (2024): 459–71. https://doi.org/10.38142/jtep.v4i4.1170.

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This study examines the effect of capital expenditure, balancing funds, local revenue, and e-government on the financial performance of local governments (Study on local governments in East Java in 2020-2022). The research approach used in this study is quantitative, using secondary data. The population in this study was local governments in East Java for 3 consecutive years for the period 2020-2022. The sampling technique used was purposive sampling, and 114 samples were obtained from 38 districts and cities in East Java. The data analysis techniques used were inner model analysis, outer mode

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Aikins, Stephen Kwamena. "An Examination of Government Internal Audits’ Role in Improving Financial Performance." Public Finance and Management 11, no. 4 (2011): 306–37. http://dx.doi.org/10.1177/152397211101100401.

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This research empirically examines how the work of government internal audits lead to improvements in government financial performance. Periodic economic downturn and dwindling state aid to local governments have left many public managers looking for ways to improve financial oversight and operational efficiency. Although internal audit is one area with the expertise to assess efficient utilization of financial resources and help improve oversight and financial performance, public administration research has paid little attention to the role of internal audit in the financial management proces

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Manafe, Henny A., Simon Sia Niha, and Dewa Putu S. Putra. "Pengaruh Ukuran Pemerintah Daerah, Leverage Dan Dana Perimbangan terhadap Kinerja Keuangan Pemerintah Daerah (Suatu Kajian Studi Literatur Manajemen Keuangan Daerah)." Jurnal Ekonomi Manajemen Sistem Informasi 4, no. 3 (2023): 541–47. http://dx.doi.org/10.31933/jemsi.v4i3.1322.

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Writing previous and appropriate scientific papers has an important role for writing subsequent scientific papers, especially regarding the influence of each variable or other variables. This scientific paper reviews the subject of a literature study on factors that affect local government financial performance, namely the size of local government, leverage, and balance funds. This scientific work is written by researchers so that they can determine hypotheses in determining hypotheses that result in variables so that they are useful for subsequent writing. The results obtained, such as: 1) Th

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Hadi, Ahwan, Lilik Handajani, and I. Nyoman Nugraha Ardana Putra. "Financial Disclosure based on Web-ICT Determinants." International Research Journal of Management, IT & Social Sciences 5, no. 1 (2018): 72. http://dx.doi.org/10.21744/irjmis.v5i1.598.

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The purpose of this research is to analyze the influence of local government characteristic and accountability performance on the financial disclosure based on WEB-ICT and how it’s implications for local government financial performance as a response to the public information disclosure requirements. Using 307 regencies and cities local government in Indonesia as samples based on purposive sampling and analyze by SEM-PLS technique. The result shows that local government characteristic and accountability of local government performance has a positive influence on financial disclosure based on w

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Sumual, Frida Magda, David Paul Elia Saerang, Herman Karamoy, and Hendra N. Tawas. "Revisiting the determinants of local government performance." Accounting 7, no. 7 (2021): 1751–56. http://dx.doi.org/10.5267/j.ac.2021.4.022.

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This present study intends to analyze the factors affecting the performance of the local government of North Sulawesi. The population of this study includes the members of the Regional People’s Representative Assembly and the leaders of Regional Apparatus Organizations managing the Regional Revenue and Expenditure Budget (APBD). Those Regional Apparatus Organizations include Education and Culture Office, Health Office, Regional Revenue Service, Tourism Office, Public Works Office, and Auditor Inspectorate of North Sulawesi Province. The sampling technique used is the saturated sampling techniq

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Dessy Riani and Junita Putri Rajana Hrp. "PENGARUH PENDAPATAN ASLI DAERAH, LEVERAGE, UKURAN PEMERINTAHAN, DAN DANA PERIMBANGAN TERHADAP KINERJA KEUANGAN PEMERINTAHAN DAERAH PADA PROVINSI SUMATERA UTARA." JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) 3, no. 1 (2022): 311–17. http://dx.doi.org/10.32696/jaapi.v3i1.1282.

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This study aims to determine whether the effect of local revenue, leverage, government size, and balancing funds on the financial performance of local governments either simultaneously or partially in districts/cities in North Sumatra Province. The research method in this thesis is using quantitative research, with a total sample of 33 from 25 districts and 8 cities in North Sumatra Province which was conducted for the 2018-2020 period. The type of data used is secondary data. This data was obtained through the website www.bps.go.id. The data that has been collected was analyzed by data analys

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A'yun, Annisa Tiara Qurrota, Najmudin Najmudin, and Ekaningtyas Widiastuti. "Local Revenue, Capital Expenditure, and E-government Impact on the Financial Performance." International Journal of Management, Accounting and Economics 11, no. 8 (2024): 1045–57. https://doi.org/10.5281/zenodo.13323485.

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The objective of this study is to analyze the impact of local revenue, e-government, and capital expenditure on the financial performance of local government and how e-government mediates the effect of local revenue on financial performance. The population of this study includes 29 regencies and 6 cities in the Central Java Province, Indonesia. The purposive sampling technique was utilized to compile 76 samples. Descriptive statistical analysis and partial least squares testing with structural equation modeling were used for data analysis. The results indicate that local revenue has no signifi

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Ayu Candra, Lina, Muhammad Firdaus, and Nanda Widaninggar. "FINANCIAL PERFORMANCE ANALYSISGOVERNMENT OF JEMBER REGENCY." MBA - Journal of Management and Business Aplication 4, no. 1 (2021): 382–89. http://dx.doi.org/10.31967/mba.v4i1.423.

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This study aims to analyze the financial performance of JemberRegency Government in terms of the Regional Financial Self-Sufficiency Ratio, the Effectiveness Ratio of Local Own Revenue and Efficiency Ratio of Local Own Income and the Debt Service Coverage Ratio (DSCR) during 2014-2018. This type of research was quantitative descriptive of the Regional Government Financial Statements (LKPD) of the Jember Regency Government. The data collection techniques used were documentation, interviews, and literature study. Quantitative data analysis was used to calculate the amount of Self-SufficiencyRati

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Yunita, Putu Venny, and Ni Ketut Rasmini. "Partisipasi Masyarakat Memoderasi Pengaruh PAD, Dana Perimbangan, dan Belanja Modal Pada Kinerja Keuangan." E-Jurnal Akuntansi 30, no. 4 (2020): 1049. http://dx.doi.org/10.24843/eja.2020.v30.i04.p20.

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The research aims to analyze the influence of local government revenue, fiscal balance funds, and capital expenditures on the financial performance of local governments with community participation as a moderating variable. The population in this study were all regency and city governments in Bali Province consisting of 8 regencies and 1 city with a period of 5 years from 2014 to 2018. The total population in this study was 45. The sample technique used was the saturated sample the analysis technique used is Moderated Regression Analysis (MRA). The results of the study showed that the local go

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Herbart, Mugume, John Bosco Turyasingura, and Moses Agaba. "Digital Technologies And Financial Performance In Local Government In Kabale District Local Government, Uganda." International Journal of Digital Marketing Science 2, no. 1 (2025): 51–65. https://doi.org/10.54099/ijdms.v2i1.1187.

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This study was set to examine the effect of digital technologies on financial performance at Kabale District Local Government. The predictor variables under study were integrated financial management systems, programme-based budgeting system and integrated personnel and payroll system while financial performance was the outcome variable. The study followed a cross sectional survey design. Data from 139 respondents was collected and analyzed quantitatively complemented with qualitative analysis. Since descriptive analysis entailed description of a single variable and its attributes, frequency t

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Mubarok, Muhammad Husni, Abdillah Arif Nasution, Sambas Ade Kesuma, and Widyawati Pangestu. "Local government financial performance: the effects of capital expenditure and intergovernmental revenue (The case of South Sumatra Province, Indonesia)." Jurnal Perspektif Pembiayaan dan Pembangunan Daerah 9, no. 6 (2022): 503–12. http://dx.doi.org/10.22437/ppd.v9i6.11364.

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The main purpose of this study is to examine the effects of capital expenditure and intergovernmental revenue on local government financial performance in South Sumatra Province, Indonesia. The result is expected to extend the knowledge about local government financial performance and different relevance of financial performance factors. Data on seventeen districts/cities in South Sumatra Province during 2014-2018 were used to test the research model. The data is sourced from the financial reports of the district/city government of South Sumatra province and the Central Statistics Agency. The

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Widajatun, Vincentia Wahju, and Francisca Kristiastuti. "The Effect of Regional Financial Supervision, Accountability and Transparency of Regional Financial Management on Local Government Performance." Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences 3, no. 4 (2020): 2966–74. http://dx.doi.org/10.33258/birci.v3i4.1319.

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This study aims to determine the effect of regional financial supervision on local government performance, the effect of regional financial management accountability on regional government performance, to determine the effect of transparency in regional financial management on regional government performance, and the effect of regional financial supervision, accountability and transparency of regional financial management on performance. Regional government. This research was conducted in West Bandung Regency. The sampling technique used non-probability sampling techniques so that the samples

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Abu, Bakar, and Ilham Khair Otti. "Which Local Government Financial Management is More Qualified, Jakarta or Surabaya?" Account and Financial Management Journal 07, no. 09 (2022): 2899–910. https://doi.org/10.5281/zenodo.7069303.

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ABSTRACT: This study aims to describe and analyze descriptively with a regional financial statement analysis approach. The outline of the purpose of this study is to determine and compare the superiority of regional financial management performance of DKI Jakarta Provincial Government and City Government in terms of 1) regional financial independence ratio, 2) effectiveness ratio, 3) efficiency ratio, 4) harmony ratio and 5) growth ratio. The results of the analysis show that the financial performance for Independence shows a score of 22 while the Regional Government of Surabaya is only 13. Th

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Warnida, Warnida. "ANALISIS PERBANDINGAN KINERJA KEUANGAN PEMERINTAH PROPINSI SUMATERA BARAT DENGAN PROPINSI RIAU." Ecosains: Jurnal Ilmiah Ekonomi dan Pembangunan 3, no. 2 (2014): 131. http://dx.doi.org/10.24036/ecosains.10961057.00.

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This study aims to determine the financial performance of local governments in West Sumatera, Riau Province and to compare the financial performance of local governments in West Sumatra Province of Riau Province. This research was conducted at the local government of West Sumatra and Riau province using data derived from the financial statements of each of the provinces. The data used in this research is secondary data, Budgets and Budget Realization Report (LRA) provincial government West Sumatra and Riau in 2007 until 2009. The results of this study indicate that the degree of independence o

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Atmoko, Carlos Arnold, and Khairudin Khairudin. "Dampak Pendapatan Daerah Dan Belanja Modal Terhadap Kinerja Keuangan Pemerintah Daerah." Jurnal Ilmiah Akuntansi Kesatuan 10, no. 2 (2022): 291–96. http://dx.doi.org/10.37641/jiakes.v10i2.1295.

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The monetary implementation of local governments can be seen from the financial performance of their government which is a reflection of the level of achievement of performance results which include planned expenditures and regional revenues as measured by indicators that have been directed through a policy or law regulation within a period of financial planning, which can be used as a reference for the government to regulate its regional finances. This study aims to examine the impact of regional income and capital expenditure on financial performance, especially for local governments in Lamp

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