LAKSONO, PRIYOAJI (2015) PENGARUH KARAKTERISTIK PEMERINTAH DAERAH DAN TEMUAN AUDIT BPK TERHADAP KINERJA PEMERINTAH DAERAH KABUPATEN/KOTA DI INDONESIA. Other thesis, UPN "Veteran" Yogyakarta.
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Abstract
ABSTRACT
This study aimed to examine the effect of local governments characteristics (size of the
area, the wealth of the region, the level of dependence on central government, capital
expenditures), and the findings of an audit of the performance scores of local government
districts / cities in Indonesia in 2012. The local government performance is measured by the
results of Performance Evaluation Local Government (EKPPD) which is the main source of
local government organizers report (LPPD) in 2012. This research sample was 436 with a
population of all districts / cities in Indonesia in 2012 using purposive sampling.
The research results of multiple regression test using SPSS 20 application shows that
the size of government and the general allocation fund a significant effect on the performance of
the local government district / city. While local revenue, capital expenditures and audit findings
do not affect the performance of local government districts / cities in Indonesia.
Keywords: Characteristics of Local government, Local Government Performance,
Performance Evaluation of Local Government (EKPPD), Report of the Implementation of the
Local Government (LPPD), Capital Expenditure, Audit findings.
ABSTRAK
Penelitian ini bertujuan untuk menguji pengaruh karakteristik pemerintah daerah
(ukuran daerah, kekayaan daerah, tingkat ketergantungan terhadap pemerintah pusat, belanja
modal), dan temuan audit terhadap skor kinerja pemerintah daerah kabupaten/kota di indonesia
tahun 2012. Kinerja pemerintah daerah diukur dengan hasil Evaluasi Kinerja Pemerintah Daerah
(EKPPD) yang sumber utamanya yaitu laporan penyelenggara pemerintah daerah (LPPD) tahun
2012. Sampel penelitian ini sebanyak 436 dengan populasi seluruh kabupaten/kota di Indonesia
tahun 2012 menggunakan purposive sampling.
Hasil penelitian uji regresi berganda menggunakan aplikasi program SPSS 20
menunjukkan bahwa ukuran pemda dan dana alokasi umum berpengaruh signifikan terhadap
kinerja pemerintah daerah kabupaten/kota. Sedangkan pendapatan asli daerah,belanja modal dan
temuan audit tidak berpengaruh terhadap kinerja pemerintah daerah kabupaten/kota di Indonesia.
Kata Kunci: Karakteristik Pemerintah daerah, Kinerja Pemda, Evaluasi Kinerja
Pemerintah Daerah (EKPPD), Laporan Penyelenggaraan Pemerintah
Daerah (LPPD), Belanja Modal, Temuan Audit.
| Item Type: | Thesis (Other) |
|---|---|
| Subjek: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | x. Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Ratna Sufiatin |
| Date Deposited: | 23 Jun 2016 06:27 |
| Last Modified: | 23 Jun 2016 06:27 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/4361 |
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