Abstract
Due to the increasing authority of local governments, a systematic monitoring and evaluation system is needed to measure performance achieved by a local government. From the financial side, the Local Government Financial Report (LKPD) shows the accountability of a local government. With the quality of financial statements and information in it, it is expected that the performance of local government can increase. The purpose of this research is to know the influence between audit opinion and the characteristics of local government represented by variable of level of local government wealth, level of dependency on central government, and regional expenditure on local government performance. Samples were conducted on 440 district / city governments in Indonesia in 2015. The data analysis technique used is multiple linear regression. Based on the test results found that the level of local wealth have a positive effect on the performance of local government. The level of dependence on the central government negatively affects the performance of local governments. While the variables of audit opinion and regional expenditure do not affect the performance of local government.
Highlights
Mulai tahun 2001, desentralisasi di Indonesia mengalihkan berbagai macam kewenangan dan tanggung jawab pemerintah pusat kepada pemerintah daerah baik pemerintah provinsi maupun pemerintah kabupaten/kota
measure performance achieved by a local government
it is expected that the performance of local government can increase
Summary
Variabel independen dalam penelitian ini adalah Opini audit BPK dan Karakteristik pemerintah daerah. Karakteristik pemerintah daerah dalam penelitian ini terdiri atas tingkat kekayaan daerah, tingkat ketergantungan pada pemerintah pusat, dan belanja daerah. Variabel tingkat kekayaan dapat diwakili dengan besarnya pendapatan asli daerah (PAD) yang dimiliki oleh daerah tersebut diukur dengan total realisasi PAD pemerintah daerah. Variabel tingkat ketergantungan pada pemerintah pusat yang diwakili dengan besarnya dana alokasi umum (DAU) diukur dengan total realisasi DAU pemerintah daerah. Selain beberapa karakteristik sebelumnya yang berkaitan dengan kekayaan dan pendapatan Pemda, maka karakteristik berikut ini akan dilihat dari sisi belanja Pemda khususnya belanja modal. Dalam penelitian ini variabel belanja daerah yang diwakili dengan besarnya belanja modal diukur dengan total realisasi belanja modal pemerintah daerah. Variabel dependen pada penelitian ini adalah Kinerja Pemerintah Daerah, yang diukur dengan skor hasil evaluasi terhadap Sistem Akuntabilitas Kinerja Instansi Pemerintah (SAKIP) tahun 2015
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