PENGARUH KARAKTERISTIK KEPALA DAERAH, UKURAN PEMERINTAH DAERAH, PENDAPATAN ASLI DAERAH, DAN TEMUAN AUDIT BADAN PEMERIKSA KEUANGAN (BPK) TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH (Studi Empiris Pada Kabupaten dan Kota di Provinsi Jawa Tengah)

NOOR, FARAH AZIZAH (2022) PENGARUH KARAKTERISTIK KEPALA DAERAH, UKURAN PEMERINTAH DAERAH, PENDAPATAN ASLI DAERAH, DAN TEMUAN AUDIT BADAN PEMERIKSA KEUANGAN (BPK) TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH (Studi Empiris Pada Kabupaten dan Kota di Provinsi Jawa Tengah). S1 thesis, Universitas Mercu Buana Jakarta-Menteng.

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Abstract

Kinerja keuangan pemerintah daerah merupakan cerminan keberhasilan pemerintah daerah dalam mengelola keuangan daerah. Penelitian ini bertujuan untuk menguji pengaruh karakteristik kepala daerah, ukuran pemerintah daerah, pendapatan asli daerah, dan temuan audit Badan Pemeriksa Keuangan (BPK) terhadap kinerja keuangan pemerintah daerah. Penelitian ini dilakukan di Kabupaten dan Kota Provinsi Jawa Tengah. Penelitian menggunakan sumber data sekunder yang didapatkan dari laporan statistik keuangan pemerintah Kabupaten dan Kota di Provinsi Jawa Tengah pada tahun 2018-2020 dan didukung data non keuangan seperti pendidikan kepala daerah. Pengumpulan data dilakukan dengan teknik dokumentasi dan studi pustaka. Teknik analisis yang digunakan adalah regresi linear berganda. Hasil penelitian menunjukkan bahwa karakteristik kepala daerah, ukuran pemerintah daerah, pendapatan asli daerah dan temuan audit BPK tidak berpengaruh terhadap kinerja keuangan pemerintah daerah. Saran untuk penelitian selanjutnya diharapkan mengukur variabel kinerja keuangan pemerintah daerah menggunakan pengukuran lain selain rasio efisiensi. Selain itu, disarankan untuk meningkatkan jumlah sampel penelitian dan tahun pengamatan. Kata kunci: kinerja keuangan pemerintah daerah, karakteristik kepala daerah, ukuran pemerintah daerah, pendapatan asli daerah, temuan audit BPK. The financial performance of local government is reflection of successful the local government in managing the finance of region. This study aimed to examined the effect of the characteristic of local government leaders, size of local government, locally generated revenue, and audit findings from the audit board (BPK) on the financial performances of the local government. This research is conducted on the Regencies and Cities governments in Central Java Province. Research used secondary data sourced obtained from the government finance statistics report of Regencies and Cities in Central Java Province year 2018-2020 and supported by non-financial data such as education of regional head. Data were collected by using documentation technique and literature. The analysis technique used is the multiple linear regression. The results of this research indicated that regional head characteristics, size of local government, locally generated revenue and audit findings from the audit board (BPK) has no effect on local government financial performance. The suggestion for further research are recommended to measure local government financial performance variables using other measurements besides efficiency ratios. Moreover, expected to improve the number of research samples and observation year. Keywords: local government financial performance, regional head characteristics, size of local government, locally generated revenue, audit findings from the audit board (BPK).

Item Type: Thesis (S1)
NIM/NIDN Creators: 43218110085
Uncontrolled Keywords: kinerja keuangan pemerintah daerah, karakteristik kepala daerah, ukuran pemerintah daerah, pendapatan asli daerah, temuan audit BPK.
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: ALFINA DHEA NOVA
Date Deposited: 24 Dec 2022 04:57
Last Modified: 24 Dec 2022 04:57
URI: http://repository.mercubuana.ac.id/id/eprint/72769

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