scholarly journals Public Governance and Financial Performance of Indonesian Local Governments: Evidence from Multiple Stakeholder Perspectives

2020 ◽  
Vol 2 (3) ◽  
Author(s):  
Mudrifah Mudrifah
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Public Participation ◽  
Local Governments ◽  
Legal Culture ◽  
Government Revenue ◽  
Government Accountability ◽  
Private Governance ◽  
Public Governance ◽  
Stakeholder Perspectives

This study aims to examine the effect of public governance implementation, that is explained by 4 variables namely transparency, accountability, legal culture, and public participation on the financial performance of local governments in Indonesia. The private governance research model was adopted in this research to test its effect on performance. A total of 34 regional governments (provincial governments) in Indonesia were used as the object of this research. Moreover, local government transparency is measured by e-governance, local government accountability is measured using audit opinion from the Audit Board of Indonesia, while corruption perception index is used as the indicator of legal culture, public participation represented by the number of latest electoral voters, and local government revenue year 2018 as a proxy for regional financial performance. An analysis of regression is presented by using Eviews version 9 software. The results of the study show that transparency, legal culture and public participation has significant effects on local government revenue. Whereas, accountability does not effect on the financial performance of Indonesian local government. 

scholarly journals Tata Kelola Publik Dan Kinerja Keuangan Pemerintah Daerah Di Indonesia

2016 ◽  
Vol 18 (1) ◽  
pp. 53
Author(s):  
Handoko A Hasthoro ◽  
Sunardi Sunardi
Keyword(s):  
Regression Analysis ◽  
Law Enforcement ◽  
Financial Performance ◽  
Multiple Regression Analysis ◽  
Community Participation ◽  
Significant Influence ◽  
Local Governments ◽  
Legal Culture ◽  
Public Governance ◽  
Corruption Perception

<p align="center"><em>The aims of this study is to examine the effect of public governance implementation on financial performance of Indonesian local governments. Public governance implementation was measured by local government’s transparency, accountability, legal culture, and community participation. Fifty local governments surveyed by Tansparency International Indonesia in 2010 used as a sample. Results from multiple regression analysis show that legal culture which is proxied by corruption perception index, and community participation proxied by number of election voters had positive significant influence in Indonesian local governments financial performance. The result imply that law enforcement and fair election foster public trust to pay taxes that increasing genuine income.</em></p><p><em><br /></em></p><p align="center"><strong>Abstrak</strong></p><p align="center"><strong> </strong></p><p>Tujuan penelitian ini adalah untuk menguji pengaruh penerapan tata kelola publik terhadap kinerja keuangan pemerintah daerah di Indonesia. Pelaksanaan pemerintahan umum diukur dengan menggunakan transparansi pemerintah daerah, akuntabilitas pemerintah daerah, budaya hukum, dan partisipasi masyarakat. Sejumlah lima puluh pemerintah daerah yang disurvei oleh Tansparency International Indonesia pada tahun 2010 digunakan sebagai sampel. Hasil dari analisis regresi berganda menunjukkan bahwa budaya hukum yang ditunjukkan oleh indeks persepsi korupsi, dan partisipasi masyarakat yang diwakili oleh jumlah pemilih pemilu memiliki pengaruh signifikan positif pada kinerja keuangan pemerintah daerah di Indonesia. Hasil penelitian menunjukkan bahwa penegakan hukum dan pemilu yang adil mendorong kepercayaan masyarakat untuk membayar pajak yang meningkatkan pendapatan asli.</p><p><em><br /></em></p>

scholarly journals Partisipasi Masyarakat Memoderasi Pengaruh PAD, Dana Perimbangan, dan Belanja Modal Pada Kinerja Keuangan

2020 ◽  
Vol 30 (4) ◽  
pp. 1049
Author(s):  
Putu Venny Yunita ◽  
Ni Ketut Rasmini
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Community Participation ◽  
Local Governments ◽  
Capital Expenditure ◽  
Government Revenue ◽  
Regional Government ◽  
City Governments ◽  
Fiscal Balance ◽  
Sample Technique

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 government revenue and capital expenditure had a positive effect on the financial performance of the regional government, while the fiscal balance fund had no effect on the financial performance of the regional government. Community participation strengthens the influence of local revenue, balance funds and capital expenditure on the financial performance of local governments. Keywords : Local Government Revenue; Fiscal Balance Fund; Capital Expenditure; Community Participation; Financial Performance.

scholarly journals Determinants of Financial Performance of Regional Government Revenue Growth in Central Java Province, Indonesia

2020 ◽  
Author(s):  
Asrori . ◽  
Juliatun Nur Hasanah ◽  
Muhammad Ihlashul ‘Amal
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Local Governments ◽  
New Public Management ◽  
Operating Performance ◽  
Government Revenue ◽  
Regional Government ◽  
Revenue Growth ◽  
Central Java ◽  
Central Java Province

This study aims to examine the effect of operating performance and autonomy on the financial performance of local government with budget effectiveness as an intervening variable. The ratio of local government revenue growth is used as a proxy for the financial performance of local government. The unit of analysis of this study includes the financial statements of 29 regency governments and 6 city governments in Central Java Province, Indonesia, for three periods from 2015 to 2017. The results of this study indicate that operating performance and autonomy have a positive effect on the financial performance of a local government. This study provides empirical support for the implementation of the new public management theory to improve the financial performance of local governments, especially in increasing local own-source revenues. However, the results show that budget effectiveness is not able to mediate an increase in the influence of operating performance and autonomy on the financial performance of the growth of local government revenues. Keywords: Regional government revenue growth, autonomy, operating performance, budget effectiveness.

scholarly journals KINERJA KEUANGAN DAERAH PASCA PERALIHAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN

2017 ◽  
Vol 5 (1) ◽  
pp. 1
Author(s):  
Juli Juli Juli
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Local Governments ◽  
Central Government ◽  
Capital Expenditure ◽  
Local Taxes ◽  
Paired Samples ◽  
Before And After ◽  
Operational Expenditure ◽  
Observation Period

This study examined differences in the local government's financial performance before and after the transition from central tax BPHTB be local taxes? In general, this study aims to determine the contribution BPHTB to the PAD as a source of funding for the survival of each region in order to achieve local autonomy system. The samples used in this study is the district/city that has existed since autonomy BPHTB not be treated as 114 cities/districts. The realization of the study observation period is the period before the transition budget BPHTB (Year 2010) and after the transition BPHTB (Year 2011). The research data were statistically tested with a different test of two paired samples. The results show that the performance of local government in Java have differences before and after the transition BPHTB from the central government to local governments. This research can provide empirical evidence of the differences in the financial performance of the post-transition region from the center to the regions BPHTB especially Java. The results of this study can also be used as a reference in future studies with similar themes to consider several things. First, the use of samples that are not confined to the local government but the entire Indonesian island of Java. Second, adding the growth rate ie performance measurement. Third, review the compatibility ratio because in addition to operational expenditure and capital expenditure is no longer heading in the budget expenditure is financing and transfer.     Keywords: Bea Perolehan Hak atas Tanah dan Bangunan, Financial Performance, Autonomous Region.

scholarly journals Sustainability Assessment of Portuguese Local Governments (2009 to 2017)

2020 ◽  
pp. 80-104
Author(s):  
Paula Gomes dos Santos ◽  
Carla Martinho
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Sustainability Assessment ◽  
Local Governance ◽  
Accounting Information ◽  
Financial Sustainability ◽  
Public Governance ◽  
Transparency And Accountability

Public governance must ensure financial sustainability. This investigation aims to assess Portuguese local governments financial sustainability as the ability to service the upcoming obligations in commercial transactions (under the Late Payment Directive framework) and to study if accounting information enables public local governance with greater transparency and accountability about their financial sustainability. The study will focus on the 308 Portuguese local governments from 2009 to 2017. The number of local governments with average payment periods (PMPs) within 30 days had an increasing tendency. However, their adjusted average payment periods greatly exceed the 30 days, which means limited financial sustainability. In 2017, only 29% of the local governments have an adjusted PMP within 30 days against the 63% if it is used the officials PMPs. Therefore, accounting information does not enable public governance with greater transparency and accountability about Portuguese local government financial sustainability.

scholarly journals Determinan Akuntabilitas Laporan Keuangan: Tinjauan Pada Kinerja dan Politik di Pemerintahan Daerah di Indonesia

2020 ◽  
Vol 30 (3) ◽  
pp. 800
Author(s):  
Suryo Pratolo ◽  
Febriana Diah Irmawati
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Financial Reporting ◽  
Fiscal Decentralization ◽  
Local Governance ◽  
Secondary Data ◽  
Regional Government ◽  
Government Accountability ◽  
And Performance ◽  
Dynastic Politics

This study is reviewed and tested empirically the influence of financial performance, dynastic politics, and performance of local government on accountability of regional financial reporting. This study uses the documentation method with secondary data taken from sources of the Indonesian Supreme Audit Board (BPK RI) and the Ministry of Home Affairs. The analytical test tool used in this study is multiple linear regression. It was found that the fiscal decentralization did not significantly affect the accountability of regional financial reporting but it was found that processing results showed a dependency ratio that had a negative and significant effect on the accountability of financial reporting produced by the local government. In the aspect of political dynasties, this variable was found to have no significant effect on the accountability of regional government financial reporting. The results also showed a significant positive effect of local government performance on the accountability of local government financial reporting. Keywords: Financial Performance; Political Dynasty; Performane of Local Government; Accountability of Financial Reporting in Local Governance.

scholarly journals PUBLIC GOVERNANCE DAN KORUPSI: BUKTI PENGUJIAN DARI INDONESIA MENGGUNAKAN PERSPEKTIF TEORI KEAGENAN

2021 ◽  
Vol 11 (3) ◽  
pp. 223-234
Author(s):  
Evi Maria ◽  
Abdul Halim
Keyword(s):  
Logistic Regression ◽  
Local Government ◽  
Local Governments ◽  
Public Services ◽  
Control Variable ◽  
Public Governance ◽  
Asymmetry Of Information ◽  
Study Results ◽  
Negative Effect ◽  
The Asymmetry

This article explores public governance impact on the corruption’s probability in Indonesian local government practices. The research employs data of Indonesian local governments in 2012. Data were analyzed using logistic regression. The study results found that good public governance has a negative effect on corruptio’s probability. The results of this research conclude that the greater public governance index, the less the local government’s engagement in corruption. The results are rugged when area type is added as control variable. Area type do not affect the corruption’s probability in Indonesian local governments. This study found good public governance decreases the asymmetry of information between agents and principals, so that the opportunity to commit corruption are reduced. Improvement of public governance can be done by implementing e-Government to supervise the implementation of government activities and public services in local government, Indonesia.

scholarly journals Pengaruh Karakteristik Pemerintah Daerah Terhadap Kinerja Keuangan Pemerintah Daerah Kabupaten & Kota Di Jawa Timur

2018 ◽  
Vol 7 (1) ◽  
pp. 27
Author(s):  
Tatas Ridho Nugroho
Keyword(s):  
Local Government ◽  
Performance Measurement ◽  
Financial Performance ◽  
Local Governments ◽  
Good Governance ◽  
Secondary Data ◽  
Financial Statements ◽  
Financial Reports ◽  
Regional Autonomy ◽  
Local Expenditure

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 local government characteristics on the financial performance of local governments. The characteristics of local government are represented by size, intergovernmental revenue, and regional expenditure. This study examines the financial statements of local governments by taking a sample of 30 districts / cities in East Java. The data used in this research is secondary data. The analytical tool used in this study is multiple regression. From the analysis result, it can be concluded that partially size of local government size does not have an effect on to local government financial performance, intergovernmental revenue has significant effect to financial performance of local government and regional expenditure has no effect on local government financial performance. Simultaneously size, intergovernmental revenue, and local expenditure have an effect on to local government financial performance

scholarly journals Key elements of local government transparency in new public governance

2020 ◽  
Vol 18 (4) ◽  
pp. 96-106
Author(s):  
Gede Adi Yuniarta ◽  
I Gusti Ayu Purnamawati
Keyword(s):  
Local Government ◽  
Financial Management ◽  
Local Governments ◽  
Public Perception ◽  
Public Confidence ◽  
Public Governance ◽  
Government Transparency ◽  
New Public ◽  
New Public Governance ◽  
Audit Opinions

Transparency is a challenge for public administration reforms for now and beyond towards modern and better governance. The economic crisis that occurred has led to a large erosion of public confidence in the effectiveness of government financial management. This study aims to analyze the key elements of local government transparency in new public governance. The research data was obtained through financial reports on local government websites. The sample selection technique used purposive judgment sampling and yielded a total of 262 local governments in Indonesia. The analytical method used is logistic regression analysis. The results showed that key elements, reflected by the local government size and local financial independence ratio, had a significant influence on the implementation of internet financial reporting, while audit opinions do not have a significant effect. This is due to changes in public perception of the quality of audit opinions provided by the Audit Board. This study emphasizes that local governments that receive a fair or unfair audit opinion cannot prove with certainty that the local government has performed good or poor financial management. Audit opinions obtained by local governments do not always facilitate the publication of financial statements on their official websites.

Sign in / Sign up

Export Citation Format

Share Document