Size Of Local Government Research Articles

Determinants of Government Characteristics and Audit Findings on Local Government Financial Performance

This study is based on the low success of local governments' financial performance in West Java Province, as evidenced by the fact that financial reports of local governments that receive unqualified opinions are still being found. The detection of numerous frauds in local governments is responsible for the majority of incidents of poor financial performance in local governments. Local government financial performance is related to local government size, dependence on central government, local spending, and audit findings. The purpose of this study was to examine the influence of local government characteristics and audit findings on the financial performance of local governments. Techniques analyzing data used regression model selection test with STATA version 16. This study builds on agency theory to develop a conceptual framework that connects local government size, dependence on central government, local expenditure, audit findings, and financial performance. The results of this study show that the size of local government, local spending has a significant effect on local government financial performance based on independence ratio and operating expenditure activity ratio, local government financial performance is unaffected by the dependence of central government or audit findings. Contributions to the West Java Provincial Government are required to be taken into account when making decisions and policies for the improved financial performance of local government.

The Effects of Fiscal Decentralization on General and Local Government Size: Does Composite Index Matter?

This article examines the impact of fiscal decentralization on the size of both general and local government using data for 36 countries over the period 1972–2019 and GMM. Our results consistently suggest that fiscal decentralization does not exert a significant impact on general government size. On the other hand, there exists a positive relationship between fiscal decentralization and local government size. We should note that our baseline regression results don’t significantly change when we use different fiscal decentralization indexes. Therefore, we don’t find any evidence for the argument that fiscal decentralization would be helpful to restrict the expansion of government size. Moreover, we present some evidence for the flypaper effect. Additionally, we find a positive relationship between the fiscal importance and local governments, interpreted as an indicator of expenditure competition instead of race to bottom.

Business experience and local government size: evidence from China

This article documents the determinants of local government size corresponding with the work experience of political leader. Utilizing the city level data on the size of government and political officials in China, government size is found to be negatively associated with local political leaders’ work experience in business. This relationship holds more firmly in poor cities or those with stronger fiscal decentralization. Moreover, we find evidence supporting that both fiscal decentralization and the size of public funded system contribute to the expansion of government.

민간공원특례사업의 추진에 따른 사업특성에 관한 연구†

This study was conducted to examine and analyze local governments, park status, project characteristics, and the implementation in detail for private park special projects across the country as a means of responding to the sunsetting of urban parks. As a result of the analysis, first, the private park special project, was found to be mainly implemented in cities with a population of more than 100,000, so there was a limit to the application on military installations or in local small cities. Therefore, rather than applying the special system collectively, it was judged that institutional flexibility, considering the characteristics and size of local government, was needed. Second, the current special projects by the park creation donation collection method shows monotonous development centered on apartment houses, so it is necessary to diversify the development by introducing a park preservation method that purchases and donates park sites. Third, it was found that the area standard needs to be eased to less than 50,000㎡ to include parks with high utilization and good accessibility in urban areas of large cities, as the type and area of parks are limited. Fourth, most special projects are mountain parks, which are feared to damage the natural terrain and skyline, so separate ordinances should be established and applied, and development approaches should be made to allow nature and parks to coexist with the setting of detailed building guidelines for each type of facility. The guidelines should include, first, after the nationwide private park special projects are completed, standards for appropriate returns for similar projects should be established, institutional standards such as the recovery of excess profits should be established, and environmental reviews should be conducted. Second, it was found that local governments should institutionalize the composition of private consultations to promote the efficient management of projects through a cooperative system, and third, a roadmap for maintenance after the donation of special parks should be established.

RELATIONSHIPS BETWEEN CHARACTERISTICS OF LOCAL GOVERNMENT AND WEBSITE BASED FINANCIAL TRANSPARENCY

It is important to manifest financial transparency of local government as a means of monitoring the misuse of public resources and preventing cases of corruption. One of the local governments that succeeded in achieving the best transparency in Indonesia is Central Java. Based on 2019 Central Java Local Government financial data, this research is aimed to find evidence whether there are relationships between the characteristics of local government and financial transparency of local government. The evidence is obtained through the results of statistical analysis, namely multiple linear regression analysis. The results of this research show that the size of local government, the tenure of regional heads, the structure of regional revenues, and regional financial independence have a positive relationship to the financial transparency of local government.

The Effect of Audit Results and Local Characteristics on Financial Performance of Province Governments in Indonesia

This research aim is to analyze the effect of BPK audit results (BPK audit opinion, audit findings and Audit Results Follow-up) and Local Characteristics (Legislative Size, Local Government Size, Local Dependence, and Local Expenditures) on financial performance of provincial government in Indonesia. This research uses secondary data. The research object is the provincial government in Indonesia which has financial statements and audit reports from 2015 to 2019. The research samples are 165 Local Government Financial Reports for 33 Provinces in Indonesia for 2015-2019. The data is analyzed by multiple regression analysis. The research show results that Audit Opinion, Audit Findings, TLHP, Local Government Size, Legislative Size, Local Dependence and Local Expenditure partially have significant on Financial Performance. Keywords: BPK Audit Opinion, Local Characteristics, Financial Performance DOI: 10.7176/RJFA/12-14-06 Publication date: July 31 st 2021

Analisis Faktor-Faktor Yang Mempengaruhi Kinerja Keuangan Pada Pemerintah Daerah Kabupaten/Kota Se-Sumatera Tahun 2015-2018

The purpose of this study is to analyze the effect of capital spending, size of local government, intergovernmental revenue, and local revenue on regional financial performance. The population in this study were 8 provinces on the island of Sumatera. The sample of this research is 127 regencies / cities. The sampling method in this research is purposive sampling. The data used in this study is secondary data, which is done using documentary techniques. The processing method used is multiple linear regression. Based on the research results, it can be concluded that the variables of capital expenditure, size of local government, intergovernmental revenue, local revenue have an effect on financial performance. Keywords: Capital Expenditure; Intergovenrmental Revenue; Financial Performance

Long‐run Effects of Local Government Mergers on Educational Attainment and Income*

AbstractLocal government mergers are an important policy issue in many countries, yet empirical evidence of the effects of merging and of local government size on the production and quality of local public services is scarce. We use the spatial and temporal variation in forced mergers between cities and their surrounding local governments in Norway to provide quasi‐experimental evidence of the effect on long‐run student outcomes. We find that the mergers increase students’ educational attainment by about 0.1 years and income by about 4%, suggesting that mergers improve long‐run student outcomes through increased school productivity.

Gendered bureaucracies: Women mayors and the size and composition of local governments

AbstractWhile women are underrepresented in politics, recent improvements in women's representation in legislative and executive bodies have spurred academic interest in the effects of electing women on a wide array of outcomes. Effects on bureaucracies, however, have received less attention. Do women mayors reform local bureaucracies differently than their men counterparts? We take advantage of rich administrative data from Chile to explore the effects of having a woman mayor on the size and gender composition of municipal bureaucracies. Using a regression discontinuity design in close electoral races, we find that women mayors reduce the size of local bureaucracies while simultaneously increasing the share of women public employees. Our findings thus show that women mayors' approach to bureaucratic reform once in office differs from that of their men counterparts, and contribute to existing research on the consequences of electing women.

Pengaruh Pendapatan Asli Daerah, Dana Perimbangan, Dan Ukuran Pemerintah Daerah Terhadap Indeks Pembangunan Manusia Di Provinsi Kalimantan Tengah Tahun 2011—2018

This study aims to examine the effect of local revenue (PAD), balancing funds, and local government size on the human development index (HDI) using all district data in the province of Central Kalimantan (Borneo) from 2011 to 2018. Based on purposive sampling technique using data from 13 districts of its entities, 104 observations were tested. The source of data used was obtained from General Directorate of Fiscal Balance (DJPK) Ministry of Finance, Republic of Indonesia and Indonesian Statistics Bureau (BPS) Province of Central Kalimantan. The analytical model used in this study is fixed effect model (FEM) as multiple linear regression model. This study concludes that PAD contributes positively on HDI, profit-sharing funds affect negatively on HDI, general allocation funds affect insignificantly on HDI, special allocation fund has positive effects on HDI, and local government size has a positive effect on HDI

Analisis Determinan Kelemahan Pengendalian Intern Pemerintah Daerah Kabupaten/Kota Provinsi Jawa Timur

This study aims to determine the effect of local government size, local revenue (PAD), capital expenditure, and population on weaknesses in internal control in local governments. This research was carried out using multiple linear regression analysis on 104 samples of district / city governments in the province of East Java during 2016-2018, the results showed that there was no significant effect related to local government size, capital expenditure, and population on weakness in control. intern in local government. The size of the local government, the capital expenditure, and the population do not ensure that the internal control weaknesses owned by the regional government are small or large. Meanwhile, PAD has a significant positive effect on the weakness of internal control in local government. The amount of PAD has the potential to encourage managers to commit irregularities in regional financial management, thereby increasing the findings of weaknesses in local government internal control.
 Keywords: size of local government; PAD; capital expenditure; population; weaknesses of internal control.

The Effect of Regional Government Size, Legislative Size, Number of Population, and Intergovernmental Revenue on The Financial Statements Disclosure

This study intends to discover the disclosure level of local government financial statements regarding the local government size, legislative size, population, and intergovernmental revenue. This study uses the Regency / City Regional Government in East Java Province in 2016-2018. Census sampling method which is 114 samples in the District / City Government in East Java Province is applied. The hypothesis testing in this study is multiple linear regression with SPSS. The results of this study are that the size of the regional government and the size of the legislature have no effect on the financial statements; the population has a significant effect on the financial statements, and the intergovernmental revenue has a significant effect on the financial statements of the local government. This study contributes to providing suggestions to improve the quality of local government financial reports.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PENGUNGKAPAN LKPD DI PEMERINTAH KABUPATEN-KOTA DI PROVINSI PAPUA

The population in this study is regencies / cities in the Papua Province during the last three years, namely the 2015-2017 budget year, the data obtained is the LHP data that has been audited by theBPK. the sample used in all of these studies as many as 87 samples of local government financial reports are all existing populations in the sample. The data analysis method used in this study uses multiple linear regression analysis with the SPSS 16 program. This data is processed from June to the beginning of the 2019 julli in Jayapura City, Papua Province. The results in this study indicate that the age of the Regional Government has a positive effect on the level of disclosure of regional financial statements (LKPD). and on the Local Government Size, the Number of OPD, and also the Dependency Rate have a positive and insignificant effect on the level of disclosure while the auditfindings themselves influence the level of disclosure of the LKPD.

PENGARUH KEMAKMURAN PEMERINTAH DAERAH, UKURAN PEMERINTAH DAERAH, DAN TINGKAT KETERGANTUNGAN PEMERINTAH DAERAH TERHADAP KINERJA KEUANGAN PEMERINTAH KABUPATEN/KOTA DI PROVINSI ACEH

This study aims to examine the effect of regional government prosperity, local government size, and regional dependency level government on the financial performance of districts/city governments in Aceh Province. The population of this research is all districts and cities in Aceh Province, that as many as 23 districts/city in 2014-2018. This study uses secondary data with data collection techniques documentation methods. Statistical tests are performed with multiple linear regression analysis using SPSS program version 23. The result of the research shown that the regional government prosperity and local government size affect the financial performance of local governments while the regional dependency level government has no effect on the financial performance of local governments.

Key elements of local government transparency in new public governance

Transparency is a challenge for public administration reforms for now and beyond towards modern and better governance. The economic crisis that occurred has led to a large erosion of public confidence in the effectiveness of government financial management. This study aims to analyze the key elements of local government transparency in new public governance. The research data was obtained through financial reports on local government websites. The sample selection technique used purposive judgment sampling and yielded a total of 262 local governments in Indonesia. The analytical method used is logistic regression analysis. The results showed that key elements, reflected by the local government size and local financial independence ratio, had a significant influence on the implementation of internet financial reporting, while audit opinions do not have a significant effect. This is due to changes in public perception of the quality of audit opinions provided by the Audit Board. This study emphasizes that local governments that receive a fair or unfair audit opinion cannot prove with certainty that the local government has performed good or poor financial management. Audit opinions obtained by local governments do not always facilitate the publication of financial statements on their official websites.

PENGARUH UKURAN PEMERINTAH DAERAH DAN KEKAYAAN PEMERINTAH DAERAH TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN (Studi pada Pemerintah Kabupaten/ Kota di Provinsi Jawa Tengah Periode 2015-2018)

This study aims to determine the effect of size of local government and wealth of local government on the level of disclosure of Local Government Finance Report. The sample in this study amounted to 140 District/ City of Local Government Finance Report in Central Java during the years 2015-2018, purposive sample method using path analysis. The analysis technique used is determine the estimation of panel data regression models, classic assumption test, multiple linear regression, t-test, f-test and test the coefficient of determination, with using E-views 10. The results showed that the variable of size of the local government have no effect on the level of disclosure of Local Government Finance Report, while the wealth of local government have effect level of disclosure of Local Government Finance Report.

Factors Affecting the Local Governments Financial Performance

This study aims to test and prove the relationship of local government financial performance with fiscal balance transfer, local own-source revenue, local government size, and capital expenditure. The study uses samples from District/City Local Governments in Sulawesi Island for the years 2016-2018. The samples were collected using the census sampling method, for a total of 243 samples in District/City Local Governments in Sulawesi Island. In this analysis, the hypothesis testing is performed using SPSS by the multiple linear regression method. The result of this study shows that fiscal balance transfer has a negative impact on the local government financial performance, local own-source revenue has an impact towards the local government financial performance, local government size does not have an effect towards the local government financial performance, and capital expenditure has an effect towards the local government financial performance. This study is expected to contribute to local governments by providing recommendations to improve the local government financial performance.

Local government size and service level provision. Evidence from conditional non-parametric analysis

Although the local provision of public goods accommodates better to the heterogeneous local preferences and mitigates the fiscal illusion problem, it comes at the cost of potential diseconomies of scale. This paper examines the relationship between municipal size and local service level provision by applying state-of-the-art non-parametric techniques to a unique panel dataset of Flemish data. We measure the service provision level by using an innovative robust conditional ‘Benefit of the Doubt’ model and we estimate its efficiency in relationship with the local expenditures by means of a robust conditional Data Envelopment Analysis model. Overall, the main findings suggest the presence of diseconomies of scale, and provide weak evidence on an optimal size of local public good provision of around 10,000 citizens.

Pengaruh Pendapatan Asli Daerah, Ukuran Pemerintah Daerah, Dan Kompleksitas Pemerintah Daerah Terhadap Kelemahan Pengendalian Internal Pemerintah Daerah

This study aims to examine the effect of local revenue, size of local government, and complexities of local government on internal control weaknesses in West Sumatra province. This study is categorized as causative research. The population in this study are local governments of West Sumatra province of 2014 to 2017. By using purposive sampling method, there were 19 local goverments as the research’s sample. The type of data used is secondary data and used is panel regression analysis. The results of this study indicate that local revenue, size of local government, and complexities of local government has no significant effect on internal control weaknesses of local governments.

Pengaruh Pendapatan Asli Daerah, Ukuran Pemerintah Daerah, Tingkat Ketergantungan Pemerintah Daerah Terhadap Tingkat Pengungkapan Laporan Keuangan Pemerintah Daerah

This study aims to empirically show the effect of of original local government revenue on local government scope, the dependence level of local government and audit findings against financial statements disclosure of local government. The sample selection uses the total sampling method. Original local government revenue is measured by using the natural logarithm of regional revenue, local government scope is measured by total local government assets in LKPD, dependency level of local government is measured by fund transfers divided by total revenue, audit findings are measured from the results of audits of the Indonesian Supreme Audit Institution on the internal control system of government (BPK). This findings show that the level of local government dependency has positive effect on the level of financial statements disclosure in local government. The findings with the sig value of 0,000 <0.05, and the calculated value of 3.785> tt table 2.006, it can be concluded that the H3 Hypothesis Accepted, and this study can contribute empirically by 28.91%. Meanwhile, the original local government revenue on local government scope variable, size of local government and audit findings do not affect the level of financial statement disclosure. The suggestions for further research are expected to improve the number of research samples and observation year. Moreover, the other variables can be used to measure the level of disclosure , and the data analysis techniques is qualitative using interview method to obtain information about disclosure of financial statement