Asykarullah, Muhammad (2016) PENGARUH KARAKTERISTIK KEUANGAN PEMERINTAH DAERAH DAN TEMUAN AUDIT BADAN PEMERIKSA KEUANGAN (BPK) TERHADAP KINERJA PEMERINTAH DAERAH. S1 thesis, Universitas Pendidikan Indonesia.
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Abstract
Penelitian ini bertujuan untuk menguji pengaruh karakteristik keuangan pemerintah daerah (tingkat pendapatan asli daerah dan tingkat belanja modal) serta temuan audit BPK terhadap kinerja pemerintah daerah. Kinerja pemerintah daerah diukur dari nilai Evaluasi Kinerja Penyelenggaraan Pemerintah Daerah (EKPPD). Metode yang digunakan dalam penelitian ini adalah metode kuantitatif. Populasi dalam penelitian ini adalah seluruh pemerintah provinsi di Indonesia yang kinerjanya telah dinilai oleh Kementerian Dalam Negeri tahun 2010-2014. Data yang digunakan adalah data sekunder yang dikumpulkan dengan teknik dokumentasi. Dalam menganalisis data, penelitian ini menggunakan pengujian statistik regresi data panel dengan model common effect model. Berdasarkan perhitungan analisis regresi data panel dengan bantuan software Eviews 9 menghasilkan bahwa tingkat pendapatan asli daerah berpengaruh positif terhadap kinerja pemerintah daerah. Sementara tingkat belanja modal dan temuan audit BPK berpengaruh negatif terhadap kinerja pemerintah daerah di indonesia.;--- This research aims to examine the influence of the financial characteristic of local government (level of own-source revenue and level of capital expenditure) and Audit Findings of Supreme Audit Institution (BPK) to performance of local government. Local government performance is measured by scores on the evaluation of local government performance (EKPPD). The method used in this research is the quantitative method. Population of this research is all the Local Government Provinces which performance of local government had been evaluated by Ministry of Home Affair in 2010-2014. The data used are secondary data collected by technical documentation. In analyzing the data, this study used panel data regression statistical tests with common effect model. Based on the calculation of panel data regression analysis using software Eviews 9 produced that level of own-source revenue has positive influence on the performance of local government. While level of capital expenditure and audit findings of Supreme Audit Institution (BPK) have negative influence to the performance of local government in Indonesia.
| Item Type: | Thesis (S1) |
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| Additional Information: | No. Panggil: S PEA ASY p 2016 Pembimbing: I. Nono Supriatna |
| Uncontrolled Keywords: | Karakteristik keuangan pemerintah daerah, Temuan Audit BPK, kinerja pemerintah daerah, Laporan Penyelenggaraan Pemerintah Daerah (LPPD), Evaluasi Kinerja Penyelenggaraan Pemerintah Daerah (EKPPD).Financial characteristic of local government, audit findings of Supreme Audit Institution (BPK), the performance of local government, local government organizers report (LPPD), evaluation of local government performance (EKPPD). |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan) |
| Depositing User: | Mr mhsinf 2017 |
| Date Deposited: | 14 Sep 2017 07:58 |
| Last Modified: | 14 Sep 2017 07:58 |
| URI: | http://repository.upi.edu/id/eprint/26004 |
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