Factors Affecting The Financial Performance of Local Government An-tecedents in Indonesia

Metalia Mega(1*), Suhendro Saring(2),

DOI: http://dx.doi.org/10.35474/ibarj.v6i1.231

(1) Department of Accounting, Faculty of Economics and Business, University of Lampung, Indonesia
(2) Department of Accounting, Faculty of Economics and Business, University of Lampung, Indonesia
(*) Corresponding Author

Abstract

This research aims to determine the effects of provincial revenue of the Audit Board of Indonesia (Badan Pemeriksa Keuangan, BPK) on the financial performance of district and city governments. Furthermore, financial performance is measured by four criteria: independence, economy, efficiency, and effectiveness. Multiple regression with panel data and fixed models were used by the 15 district and city governments from 2015 to 2019. The results showed that size of local government and the audit opinion of BPK have a positive effect, while the intergovernmental revenues does not have a positive effect.

Keywords

financial performance, inter-governmental revenue, audit opinion, size of local gov-ernment

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DOI: http://dx.doi.org/10.35474/ibarj.v6i1.231

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