Characteristics Of Local Government Research Articles

Concerns among local government facility managers: a Norwegian survey

Purpose This paper aims to investigate which concerns are most important for local government facility managers in Norway. Design/methodology/approach The authors analyze a survey dataset covering about two-thirds of all Norwegian local governments and 80 per cent of the Norwegian population. The authors consider both descriptive statistics and results from an ordered probit regression analysis. Findings Facility managers are most concerned about weak fiscal conditions and lack of political priority of facility management, and local governments reporting public buildings in good condition generally have fewer and less serious concerns. Further, managers in municipalities with a solid fiscal balance are less concerned both about how tight fiscal conditions and lack of political prioritization affect facility management. Managers in municipalities with a centralized facility management structure are less concerned that the organizational structure of the facility management is sub-optimal. Finally, managers in populous municipalities have less concern about tight fiscal conditions, organizational structure and recruitment issues. Originality/value The paper offers insights on which concerns are most important among local government facility managers and how these concerns vary with local government characteristics. These insights are valuable in the ongoing debate over best facility management practice and in facility management policy work.

Pengaruh Karakteristik Pemerintah Daerah Terhadap Tingkat Pengungkapan Sukarela Informasi Keuangan Pada Website Pemerintah Daerah (Studi Kasus Pemerintah Daerah Tingkat Provinsi Se – Indonesia)

This study aims to examine the characteristics of local governments affect the Level of Voluntary Disclosure of Financial Information on Local Government Websites. Testing the influence of independent variables to the dependent variable used multiple linear regression equation and using cross section data. The results of testing on hypotheses provide evidence that the independent variable of Local Government does not affect the Voluntary Disclosure Level of Financial Information on Local Government Website, In addition to variable Government Expenditure does not affect the Voluntary Disclosure of Financial Information at Local Government Website, for Debt Financing variables Local Government has significant effect on Voluntary Disclosure Level of Financial Information at Local Government Website, for variable of Local Governmental Size has no effect to Voluntary Disclosure Level of Financial Information on Local Government Website.

Pengaruh Karakteristik Pemerintah Daerah Terhadap Tingkat Pengungkapan Sukarela Informasi Keuangan Pada Website Pemerintah Daerah (Studi Kasus Pemerintah Daerah Tingkat Provinsi Se – Indonesia)

This study aims to examine the characteristics of local governments affect the Level of Voluntary Disclosure of Financial Information on Local Government Websites. Testing the influence of independent variables to the dependent variable used multiple linear regression equation and using cross section data. The results of testing on hypotheses provide evidence that the independent variable of Local Government does not affect the Voluntary Disclosure Level of Financial Information on Local Government Website, In addition to variable Government Expenditure does not affect the Voluntary Disclosure of Financial Information at Local Government Website, for Debt Financing variables Local Government has significant effect on Voluntary Disclosure Level of Financial Information at Local Government Website, for variable of Local Governmental Size has no effect to Voluntary Disclosure Level of Financial Information on Local Government Website.

Analysis of Local Financial Management Transparency Based on Websites on Local Government in Java

The aim of this research is to analyze financial management transparency of local governments in Java using scoring and rating. The financial management transparency of the local governments is scored based on presentation of local financial information uploaded on each local government’s official website in Jawa in the fiscal years 2016.This research is a qualitative research with the object of research is all local government in Java. Data analysis in two levels, namely the transparency of local government financial management and identification of local government characteristics based on transparency of financial management. Data analysis in two levels, namely the transparency of local government financial management and identification of local government characteristics based on transparency of financial management. The results show that the Special Capital Region of Jakarta obtained the highest transparency index, at 58, 02% whereas Madiun Regency received the lowest transparency index, at 3, 40%. The average transparency index in Jawa for the fiscal years 2016 was still low, at only 19, 59%.The conclusion of this research is that Java regional governments consider the transparency of local financial management using less important websites because it is considered as a better thing not delivered to the public.

Local-Government Responses to the 2008 U.S. Fiscal Crisis: Strategic, Merely Predictable, Or Lifted from the Garbage Can?

Many U.S. local governments experienced fiscal challenges in the wake of the 2007–2009 Great Recession. This article examines the resulting retrenchment choices, focusing on two research questions. First, are local governments’ choices in any meaningful way rational strategies? Some previous research has concluded that retrenchment behavior is the idiosyncratic product of irrational “garbage-can” decision making. Exploratory factor analysis of data from the International City/County Management Association's 2009 State of the Profession Survey identified patterns of retrenchment actions that are classifiable as coherent strategies. Second, do the strategies correspond to sector-specific or “generic” models of organizational choice and adaptation to circumstances? the observed strategies fit better with a generic resource-dependency framework of strategic choice than with public sector-specific, stages-of-retrenchment models. Regression results suggest modest associations between retrenchment strategies and several characteristics of local governments and their contexts identified by previous research as relevant.

Government Internal Control System Maturity: The Role of Internal Guidance and External Control of Local Government in Indonesia

This study discusses the Government Internal Control System (SPIP). The purpose of this study is to obtain empirical evidence of influence of guidance, external control, and the characteristics of Local Governments on Internal Control (SPIP) maturity of local governments in Indonesia. The samples used in this study are 188 local governments in 2014. The variables used include the dependent variable, i.e. the SPIP maturity of local government; Independent variables, i.e. guidance frequency, the number of internal control findings, total assets, total expenditure and the number of local government units. This study uses secondary data obtained from the Financial and Development Supervisory Agency (BPKP) and the Supreme Audit Agency (BPK). This study uses multiple regression analysis and the results show that the guidace frequency and total expenditure have a positive influence on maturity of SPIP, SPI finding has a negative influence, and the total assets and the number of units do not have significant influence on the maturity of SPIP.

공동주택 재건축사업의 용적률 기준 평가 연구 : 경기도 지역을 중심으로

To draw policy implications for rational operation of the upper FAR, this study examines the FAR standards of the apartment reconstruction projects of each local governments in Gyeonggi province and analyzes the level of the FAR standards considering the characteristics of local government and regional characteristic. On the basis of research purpose, this study set up indicators to evaluate the FAR standard level of the apartment reconstruction projects by local governments, and quantitatively evaluated them in terms of revitalization of reconstruction projects, prevention of monopolization of real estate development profits, and balanced development of regions. As a research method, this study used the FGI(Focus Group Interview) to set the FAR evaluation criteria and to classify the weights of the criteria through the AHP(Analytic Hierarchy Process) analysis method. Based on the derived criteria and weights, this study compares the FAR standards of 31 local governments in Gyeonggi Province by the aspects of regional equity and apartment reconstruction. As a result, this study revealed the areas where it is necessary to regulate the FAR standards somewhat because the areas are easy to secure the feasibility of reconstruction projects compared to other regions. The analysis also reveals areas where voluntary reconstruction projects occurring by FAR mitigation is expected to proceed. In addition, the results of the analysis show areas where the FAR standard needs to be relaxed in terms of regional equity.

THE EFFECT OF LOCAL GOVERNMENT CHARACTERISTICS AND FINANCIAL INDEPENDENCE ON ECONOMIC GROWTH AND HUMAN DEVELOPMENT INDEX IN INDONESIA

This study is to analyze the effect of local government characteristics consisting of size, age, status, population, number of work units (SKPD), employee expenditure and leverage on local financial independence as well as its impact on economic growth (GDP) and the Human Development Index (HDI) in the districts or cities in Indonesia. The sample used in this study amounted to 1003 financial statements of the local government districts or cities in Indonesia from 2009 to 2013. Samples were selected based on purposive sampling method. Data analysis technique used is Partial Least Square (PLS). The results show that size, age, status, population, number of SKPD, and have leverage positive and significant effect on the local financial independence. Employee expenditure has a positive and insignificant effect on the local financial independence. Local financial independence has negative and significant effect on economic growth. Local financial independence has positive and significant effect on the Human Development Index.

Financial Distress of Local Government : A Study on Local Government Characteristics, Infrastructure, and Financial Condition

This study aims to obtain empirical evidence related to the effect of the variables such as local government characteristics, infrastructure, and...

PENGARUH OPINI AUDIT DAN KARAKTERISTIK PEMERINTAH DAERAH TERHADAP KINERJA PEMERINTAH KABUPATEN/KOTA DI INDONESIA

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.

PENGARUH OPINI AUDIT DAN KARAKTERISTIK PEMERINTAH DAERAH TERHADAP KINERJA PEMERINTAH KABUPATEN/KOTA DI INDONESIA

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.

PENGARUH KARAKTERISTIK PEMERINTAH DAERAH, KEPALA DAERAH, TINDAK LANJUT TEMUAN AUDIT TERHADAP OPINI

Penelitian ini bertujuan untuk mengetahui pengaruh karakteristik pemerintah daerah, kepala daerah, dan tindak lanjut hasil temuan audit terhadap opini audit. Penelitian ini dilakukan pada pemerintah daerah seluruh Indonesia dengan menggunakan sampel sebanyak 737 pemerintah daerah. Pengambilan sampel dengan metode purposive judgement sampling. Sumber data menggunakan LKPD tahun 2012 dan 2013, dan buku profil kepala daerah, sedangkan metode analisis data menggunakan regresi logistik yaitu binomial dan ordinal yang dibantu dengan software SPSS 17.0 For Windows. Hasil penelitian dari kedua uji tersebut menunjukkan bahwa: 1) variabel independen yang kemungkinan berpengaruh pada opini audit dengan mengunakan kedua uji di atas adalah tingkat ketergantungan, kekayaan, belanja, tindak lanjut, dan masa kerja kepala daerah; 2) ukuran pemerintah daerah signifikan pada uji binomial dan tingkat pendidikan signifikan dengan menggunakan uji ordinal.This study aims to examine the influence of local government characteristics, executive characteristics, and follow up of audit findings toward audit opinion. This research was conducted at Indonesian local government. The method of sampling is purposive sampling producing 737 local government. Data source are local government financial statement (LKPD) in Indonesia from 2012 to 2013, and excecutive book profile. Then, the method of data analyze is logistic regression (binomial and ordinal).The results show that level of dependence, wealth, expenditure, follow up on audit findings and tenure are likely to influence audit opinion from two logistic regression; 2) goverment size are likely to influence audit opinion. In contrast, excecutive education is not likely influence audit opinion.

Why local governments need performance evaluation: intermediary institutions in the performance-based budgeting process in China

Performance-based budgeting (PBB) focuses on how to use performance indicators and measurement information during the budgetary process so that the public sector and governments can manage public resources more efficiently and effectively. Since the 1980s, PBB has been popular in public budgeting reform around the world. However, there is no universally accepted definition and practical model of PBB. In China, for over 10 years now, there has appeared a role for special Performance Evaluation Intermediary Institutions (PEIIs) in the PPB and these have become an important participant in the budgetary process. This research will firstly introduce the characteristics and development of PEIIs in China. Secondly, it will try to reveal why local governments increasingly depend on PEII in the PBB process. There are three main reasons: the first is to make up for governments’ limited technical capacity in performance evaluation; the second is to increase the credibility of performance evaluation among stakeholders; and the third is to move debate about resource allocation from within government to wider external forums. Finally, this research presents and discusses three findings: firstly, the better capability the PEIIs have, the bigger impact the PEIIs can have; secondly, that trust between the PEII and the local financial department is a very important success factor; and thirdly, the characteristics of local governments and financial departments affect the role and impact of PEIIs.

Local government transparency index: determinants of municipalities’ rankings

Purpose– Cases of corruption, embezzlement, theft and fraud, abuse of discretion, favoritism, nepotism, clientelism, and abuse of power in governments have led to a growing demand from society to access public information. In response to this demand, governments have been forced to be more transparent in the conduct of their activities. The information transparency index (TI) may be conditioned by economic and political characteristics of local governments affecting the information provided. What factors influenced the index of municipal transparency? Literature about transparency is largely based on the explanations of the agency theory and the legitimacy theory. Based on the postulates of both theories, the purpose of this paper is twofold. First, study the index transparency in Spanish municipalities, and, second, determine the main features that are affecting the index of transparency.Design/methodology/approach– Data were collected from Transparency International Spain ranking and from official sources. Univariate and multivariate analysis are performed for the treatment of data.Findings– The results shows that political factors like electoral turnout, political ideology, and political competition have a significant effect on the index of transparency. Gender has no significant effect on the index of transparency.Originality/value– This study is a contribution to the growing body literature of transparency in order to understand what explains the variations of the TI among municipalities.

Development of Traffic Accident frequency Prediction Model by Administrative zone - A Case of Seoul

In Korea, the local traffic safety master plan has been established and implemented according to the Traffic Safety Act. Each local government is required to establish a customized traffic safety policy and share roles for improvement of traffic safety and this means that local governments lead and promote effective local traffic safety policies fit for local circumstances in substance. For implementing efficient traffic safety policies, which accord with many-sided characteristics of local governments, the prediction of community-based traffic accidents, which considers local characteristics and the analysis of accident influence factors must be preceded, but there is a shortage of research on this. Most of existing studies on the community-based traffic accident prediction used social and economic variables related to accident exposure environments in countries or cities due to the limit of collected data. For this reason, there was a limit in applying the developed models to the actual reduction of traffic accidents. Thus, this study developed a local traffic accident prediction model, based on smaller regional units, administrative districts, which were not omitted in existing studies and suggested a method to reflect traffic safety facility and policy variables that traffic safety policy makers can control, in addition to social and economic variables related to accident exposure environments, in the model and apply them to the development of local traffic safety policies. The model development result showed that in terms of accident exposure environments, road extension, gross floor area of buildings, the ratio of bus lane installation and the number of crossroads and crosswalks had a positive relation with accidents and the ratio of crosswalk sign installation, the number of speed bumps and the results of clampdown by police force had a negative relation with accidents.

FAKTOR- FAKTOR YANG MEMPENGARUHI TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH

This research is aimed to examine the influence of the characteristics and level of accountability from local government to local government financial statement disclosure. The samples numbered 46 cities andcounties are taken from the BPK, sampling using purposive sampling method and using multiple linearregression analysis. The results of the study shows that the characteristics of the local government (dependency rate and the size of the local government) and the level of accountability (the auditor's opinion, the weakness of the SPI, non-compliance with the law) does not affect the local government's financial statement disclosure. Keywords: characteristics of local government, the level of accountability of local government, local government financial statement disclosure.

지진 및 지진해일 발생 시 지방자치단체의 업무연속성 확보를 위한 기초 연구

In this study, the theoretical review was carried out on the concepts regarding the continuity of operation plan and business continuity management plan, international standard ISO22301 and common required functions for disaster response, and the business continuity guideline of local governments in Japan and establishment cases were analyzed to draw matters to be reflected for establishing the business continuity plan of local governments according to the occurrence of earthquake and tsunami. In conclusion, the standard guideline of central government should be prepared for establishing the business continuity plan of local governments and the foundation to establish the plan smoothly based on such guideline should be provided. Also, the business continuity plan should be prepared based on the previous established safety management plans by reflecting the regional characteristics of local governments. And, in order to establish the business continuity plan that fits the region, proper investigations can be carried out to examine the characteristics of each organizations, resources, facilities and environments. Lastly, detailed scenario on the scale of earthquake and tsunami occurrence and damages is prepared to establish the business continuity plan of local governments and conditions for prompt countermeasures according to the scale.

PENGARUH KARAKTERISTIK PEMERINTAHAN TERHADAP AUDIT DELAY LAPORAN KEUANGAN PEMERINTAH DAERAH

Financial statements that were not provided on time may cause those report loses their capacity toinfluence decisions. This study aimed to examine the effects of local government characteristics onaudit delay of government financial reports of Yogyakarta Special Region and Central Java. Thisstudy uses 40 districs and cities as the study sample. Data were obtained from the Supreme AuditAgency and the Central Bureau of Statistics. The dependent variable of this research is audit delay.While the independent variables include the size of government, the value of the budget, and leverage.Multiple regression analysis was used to test the hypothesis. The test results showed that the size ofgovernment and the level of leverage negatively affect audit delay. Budgets value does notsignificantly affect audit delay.Keywords: audit delay, financial report, governmental size, budget value, and leverage

KARAKTERISTIK PEMERINTAH DAERAH KARAKTERISTIK KEPALA DAERAH, KARAKTERISTIK INSPEKTORAT DAERAH DAN KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PEMERINTAH DAERAH INDONESIA

This research aims to examine the effect of local government characteristics, executive characteristics and the regional inspectorate characteristics to timeliness at the delivery of local governments financial statement (LKPD) in Indonesia. The sample used in this study were 488 local government district / cities in Indonesia for the year 2014. This study uses data of IHPS from Internal Affair Ministry of Republic of Indonesia Supreme Audit board (BPK RI), the website of Internal Affairs Ministry of Republic Indonesia, website of local government and data of regional inspectorate characteristics obtained from Financial and Development Supervisory Board (BPKP RI). This study uses a Multiple Regression Analysis model (regression analysis) to test the hypothesis. The result showed that the local government which are age, location of local government and the role of the expert auditor level affect positively on timeliness of deliverance of local government financial statement (LKPD), while the tenure of regional head, gender oof regional head and regional inspectorate capability has no influence to timeliness in the delivernce of local government financial statement (LKPD).

Motivation Shortage: The Characteristics of Local Government in Environmental Protection in China

Environmental problem is one of the important factors that restricting the sustainable development of economy and social in China. Chinese central government have put forward the goal of building resource-saving and environment-friendly society, but the effect of many local governments to implement the central environmental protection policy is not well. At present, Chinese local government officials utility is mainly determined by performance, economic income, honor and duties liability security. Due to the impacts of unreasonable performance evaluation index, financial distribution system, public preferences and the weakening of environmental liability constraints, the motivation of local government in environmental protection is weak.