Tax decentralization and local government size

Public Choice ◽  
2012 ◽  
Vol 157 (1-2) ◽  
pp. 183-205 ◽  
Author(s):  
Paolo Liberati ◽  
Agnese Sacchi
Keyword(s):  
Local Government ◽  
Government Size

scholarly journals The Influence of Capital Expenditures, Government Size, and Audit Opinions on Disclosure of Government Financial Statements of Nusa Tenggara

2020 ◽  
Vol 4 (2) ◽  
pp. 277-285
Author(s):  
Prapti Ningsih
Keyword(s):  
Regression Analysis ◽  
Local Government ◽  
Capital Expenditure ◽  
Financial Statements ◽  
Capital Expenditures ◽  
Government Size ◽  
Total Expenditure ◽  
Audit Opinion ◽  
Saturated Sample ◽  
Sample Testing

This study is a quantitative study that aims to examine the effect of capital expenditure as measured by total expenditure transformed to Ln capital expenditure, Government Size measured by total asets transformed to Ln total asets and Number of SKPDs, and audit opinion measured by grading levels opinion obtained by the Regency / City in Nusa Tenggara. The population in this study were all districts / cities in Nusa Tenggara 2016-2018, the sample in this study used a saturated sample. Testing the hypothesis in this study using Multiple Regression Analysis with the SPSS program. Hypothesis testing results show that (1) capital expenditure has a significant effect on the disclosure of local government financial statements (2) government size on asets does not have a significant effect on the disclosure of local government financial statements (3) government size on the number of SKPD does not significantly influence the disclosure of government financial statements regional (4) audit opinion has a significant effect on the disclosure of local government financial statements

scholarly journals Pengaruh Ukuran Pemerintah Daerah, Opini Audit, Dan Leverage Terhadap Audit Delay

2019 ◽  
Vol 1 (3) ◽  
pp. 1168-1183
Author(s):  
Maidelfian Putra Bakar ◽  
Fefri Indra Arza
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Financial Statements ◽  
Government Size ◽  
Timely Manner ◽  
Financial Reports ◽  
Audit Opinion ◽  
The Public ◽  
Negative Effect ◽  
Independent Variable

Local governments are obliged to ensure that their financial statements are presented in a timely manner as they are a form of accountability to the public. These financial reports can be used by the public to evaluate the capabilities of local governments in managing their resources effectively and efficiently. Financial statements that were not provided on time may cause those report loses their capacity to influence decisions. The study was categorized into causative research. Where this study aims to see how far the independent variables affect the dependent variable. This research tries to explain the influence of local government size (X1), audit opinion (X2) and leverage (X3) as independent variable to audit delay (Y) as dependent variable. The population observed in this study is from regencies and cities in West Sumatera in 2015 and 2017. The result of this study shows that the audit opinion variable cause significant negative effect on audit delay. The local government size and the leverage variable doesn't affect audit delay. This study also shows that local government size, audit opinion, and leverage together influence audit delay

scholarly journals Pengaruh Ukuran Pemerintah Daerah, Kekayaan Pemerintah Daerah, Dan Jumlah Penduduk Terhadap Pengungkapan Internet Budgeting Reporting

2020 ◽  
Vol 2 (1) ◽  
pp. 2099-2114
Author(s):  
Deka Anugrah Hadi ◽  
Mia Angelina Setiawan
Keyword(s):  
Local Government ◽  
Linear Regression ◽  
Sampling Technique ◽  
Public Access ◽  
Government Size ◽  
City Governments ◽  
Future Studies ◽  
Regional Management ◽  
Study Results ◽  
Regression Techniques

Internet budgeting report is considered still have shortcomings because it is not in accordance with the Instruction of the Minister of Domestic. Even though this information is the responsibility of regional governments for transparency in regional management and avoiding budget leakage. This study aims to determine the effect of local government size, local government wealth, and population on internet budgeting reporting, There is difference in this study which are sample taken from district / city governments on the island of Sumatra. The district / city governments should has an official website for public access. The sampling technique was purposive sampling. A total of 154 districts / cities were used as sampled in this study and processed by using multiple linear regression techniques. The study results indicate that the local government size has a positive and significant effect on internet budgeting reporting. While local government wealth and population does not have a significant effect on internet budgeting reporting. Future studies are suggested to examine other variables that can affect internet budgeting reporting so that they can predict more accurately and expand the research sample

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