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) |
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | 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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