Abstract
Local governments' performance reflects the achievement of the goals and objectives set by the agency based on the vision and mission that has been prepared. Many factors affect the performance of local governments, including transparency, accountability of financial statements, and regional income. This study aims to determine the effect of transparency, local government financial report and local own revenue to the performance of local government. The test was conducted in 295 municipalities in Indonesia using secondary data in the form of Local Government Accountability data, Audit Opinions of the BPK and the Budget Realization Report. The results found that both simultaneously and partially Transparency, Regional Government Financial Reports and the Original Revenue of the District had a significant positive effect on the performance of the local government. It means that the increase in transparency, regional government financial reports and local revenue will improve the performance of local government. The implications of this research can be used as a basis for making decisions regarding the management of local revenue, especially in budget transparency, as it can increase public confidence in local governments. The well-prepared financial reports and the management of local revenue for capital expenditure have a direct implication on public services, so that improve local government performance.
Highlights
PENDAHULUAN Keberhasilan Pemerintah Daerah (Pemda) dalam mengelola keungannya, dapat diukur dari kinerja keuangannya
This study aims to determine the effect of transparency, local government financial report and local own revenue to the performance of local government
The results found that both simultaneously and partially Transparency, Regional Government Financial Reports and the Original Revenue of the District had a significant positive effect on the performance of the local government
Summary
Coryanata (2007), menyatakan konsep transparansi dibangun atas dasar arus informasi yang bebas, seluruh proses pemerintahan, lembaga-lembaga dan informasi perlu diakses oleh pihak-pihak yang berkepentingan, dan informasi yang tersedia perlu memadai agar dapat dimengerti dan dipantau. METODE PENELITIAN Variabel dependen penelitian ini adalah kriteria kinerja Pemda yang terdiri dari nilai A, B,BB, C dan CC. Sedangkan variabel independennya adalah transparansi yang merupakan indeks keterbukaan, LKPP yang merupakan hasil audit BPK berupa status MMP, WDP dan WDP, serta variabel pendapatan asli daerah (PAD). = error term kinerja Pemda= berubah status capaiakn kinerja, nilainya A hingga C transparansi= nilai keterbukaan/ transparansi Pemda LKPD=merupakan capaian audit keuangan yang dikeluarkan oleh BPK PAD= pendapatan asli daerah. Terdapat pengaruh positif antara variabel transparansi terhadap kinerja, asumsi cateris paribus. Terdapat pengaruh positif antara variabel LKPD terhadap kinerja, asumsi cateris paribus. Terdapat pengaruh positif antara variabel PAD terhadap kinerja, asumsi cateris paribus. Hal ini mengindikasikan bahwa kinerja pemerintah kabupaten kota sangat bervariasi, dari yang kinerjanya sangat baik hingga buruk
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