PENGARUH KARAKTERISTIK PEMERINTAH DAERAH DAN TEMUAN AUDIT BPK TERHADAP KINERJA PEMERINTAH DAERAH (Studi Pada Pemerintah Kabupaten/Kota di Indonesia)

Abstract

This study aims to provide empirical evidence on effect of the characteristics of local government (size, level of wealth, dependence level and government expenditures) and the audit findings to the performance of local government. Local government performance is measured by scores on the evaluation of local government performance (EKPPD) derived from local government organizers report (LPPD). Population of this research is all the district / city in Indonesia during 2010. Total this sample are 367 local government using purposive sampling. Examination of hypothesis conducted by using ordinal logistic regression (PLUM) in SPSS 19 software. Results of this study indicate that level of wealth significant positive effect on the performance of local government districts / cities in Indonesia, to audit findings significant negative effect on the performance of local government districts/cities in Indonesia. While size, capital expenditures and level of dependence had no significant effect to the performance of local government districts/cities in Indonesia