Widiarti, Asri and -, Andy Dwi Bayu Bawono, S.E., M.Si., Ph.D (2018) Pengaruh Karakteristik Pemerintah Daerah, Opini Audit, Dan Temuan BPK Terhadap Kinerja Pemerintah Daerah (Studi Empiris Pada Pemerintah Daerah Kabupaten/Kota Se Pulau Jawa 2015-2016). Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
ABSTRACT This study aims to determine the effect of the degree of fiscal decentralization, capital expenditure, size, audit opinion and BPK audit findings on the performance of local governments. The population used is the regency/city local government in Java that delivered the 2015-2016 LKPD. The sampling technique used was purposive sampling. The overall sample in this study were 214 district/city governments on the island of Java. The data analysis method used is descriptive statistics and hypothesis testing using multiple linear regression. The results showed that the degree of fiscal decentralization had a significant negative effect on the performance of local governments. The size and opinion of the audit have a significant effect on the performance of the local government. On the other hand, capital expenditure and BPK audit findings have no significant effect on the performance of local governments. Keywords: Degree of Fiscal Decentralization, Capital Expenditures, Measures, Audit Opinions, Audit Findings of BPK and Local Government Performance
| Item Type: | Karya ilmiah (Skripsi) |
|---|---|
| Uncontrolled Keywords: | Kinerja Pemerintah Daerah, Derajat Desentralisasi Fiskal, Belanja Modal, Ukuran Pemerintah Daerah,Opini Audit, dan Temuan BPK |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | ASRI WIDIARTI |
| Date Deposited: | 15 Nov 2018 12:40 |
| Last Modified: | 15 Nov 2018 12:40 |
| URI: | http://eprints.ums.ac.id/id/eprint/69112 |
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