Abstract
This study aims to examine the influence of district and city characteristics (fiscal decentralization ratio, dependency level on the central government, capital expenditure, age, regional status, population) and audit opinion on the performance of local and district government in Indonesia for the period of 2013-2015. Population of this study consists of all local government units of districts and cities in Indonesia for the years of 2013-2015. The purposive sampling method was used resulting in a total of 1,158 samples for three years period observations. The results of this study indicate that the variables of age area, population, and audit opinion have a positive effect on the performance of the studied Districts and Cities. Conversely, the dependency level on the central government has a negative effect on the performance of studied local governments. However, the ratio of fiscal decentralization, the capital expenditure, and the regional status have no effect on the performance of the local governments
Highlights
The Indonesian Law No 32/2004 on district and city states that district and city manage their own governmental affairs according to the principle of autonomy and duty of assistance
This research aims to address the question whether ratio of fiscal decentralization, level of dependency on central government, capital expenditure, an age of district and city, regional status, population, and audit opinion influence both partially and simultaneously to the performance of district and city in Indonesia of 2013- 2015
In 2013 the average performance score was at 2.360003, while in 2014 there was an increase of 9.42% to 2.605700 and by 2015 the average performance score increased by 8.56% to 2,849522
Summary
The Indonesian Law No 32/2004 on district and city states that district and city manage their own governmental affairs according to the principle of autonomy and duty of assistance. This research aims to address the question whether ratio of fiscal decentralization, level of dependency on central government, capital expenditure, an age of district and city, regional status, population, and audit opinion influence both partially and simultaneously to the performance of district and city in Indonesia of 2013- 2015.
Sign-in/Register to view highlights & summary Sign-in/Register to access full text options 
Free) 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a call
