Suchergebnisse

The purpose of this research is to examine directly effect factors which affect financial performance in financial report of local government in Central Java. This research was done by examining the affectation revenue, expenditure, tax, real estate, grant, capital, GDP, population, tourist and employment as independent variable, to financial performance as dependent variable.This research used 70 financial report of local government in Central Java at 2005 – 2007 as the sample. This sample was selected using proportional purposive sampling method. Financial performace was measured by three financial ratio of local government they are Self-government Ratio, Effectively Ratio and Efficiency Ratio with 10 hypotheses were examined by regression multiple analysis. The result of statistical analysis showed that variable of revenue, expenditure, tax, real estate, grant, GDP (Gross Domestic Product), tourist and population it can be concluded that all of variables are collectively having significant effect on financial performance, while partially, only variable revenue and expenditure having positive significant affect on financial performance. Keywords: financial performance, economic growth, poverty, unemployment

This research aims to examine the influence of personal background, political background, and council budget knowledge towards the role of DPRD on region financial control. This research is motivated by the fact that individual background will effect to individual behavior on political activity. Dependent variables in this research are personal background, political background, and council budget knowledge towards the role of DPRD on region financial control. Independent variable is the role of DPRD on region financial control in planning, implementing, and responsibility steps. The data in this research consist of primary data that taken from questionnaires distributed directly to respondents. The collected are from 85 respondents that Financial Commission and Budget Commitee members of DPRD at ex Surakarta Residence and Yogyakarta. Hypothesis of this research are tested by using Multivariate Analysis of Variances (MA-NOVA). The result of this research in general shows that personal back-ground, and political background have no significant influence towards the role of DPRD on region financial control. But the council budget know-ledge have significant influence towards the role of DPRD on region finan-cial control.

The objective of this research is to analyze the factors of independency, objectivity, experience, knowledge and integrity influence quality of audit result in the regional government. This research is conducted by using method survey to internal auditor of regional government which have followed Education and Training of Functional Position of Auditor, with type research of causality. Respondent perception is measured from questionnaire answered using ordinal measurement with the likert scale five point.Data analysis conducted with multiple regression model. The hypothesis tested are revealed as that independency, objectivity, job experience, knowledge and integrity have influence to quality of audit result as well as partially and simultaneously.The result of the test revealed that independency, objectivity, job experience, knowledge and integrity as well as simultaneously influence quality of audit result. Partially, objectivity, job experience, knowledge and integrity have significant influence to quality of audit result. The matter means that progressively auditor objective and auditor integrity conduct excelsior, more and more job experience and knowledge had by auditor, hence progressively mount or good progressively quality result of audit which was him conducting. while independency variable partially doesn't influences to quality of audit result in the regional government.Keywords: independency, objectivity, job experience, knowledge, integrity, quality of audit result

The purpose of this study is to examine the perception difference among user to the local government annual report.The sample of this study were citizens, DPR and BAWASDA, and investor (big companies) that located in region Surakarta that is consist seven city and regency (Surakarta, Sukoharjo, Karanganyar, Wonogiri, Klaten, Sragen, Boyolali). Sample that used in this study was 281 respondents. Instrument that used in this study is questionnaire, where have been tested validity and reliability. This research also use normality test and the result indicated that data have been used is in normal distribution. For hypothesis test, this research using Kruskal Wallis.Null hypothesis in this research is there is difference in the perception of user to the local government annual report.The result of this research faound that there's difference among user to the local government annual reports. The Kruskal Wallis tests show the result of 0,000. The result indicated that null hypothesis is not accepted and the conclusion have been taken that there is no different perception of user local government annual report in region Surakarta.Keywords: perception, users, Local Governmental Annual Reports

This study aims at examining the role of coalition parties on local government expenditure. The coalition parties are comprised of several parties that support the regional head in the local government. Specifically, this study focuses on two important aspects of local government expenditure: education and health expenditure. The research question of the study is "Does the coalition parties have a significant effect on the local government expenditure?". The independent variable of the study is coalition parties that support elected regional heads. The dependent variable is local government expenditure, which consists of education and health expenditures. The sample of the study was the local government in the Republic of Indonesia from the 2016–2018 period. There are 632 observations as the sample of the study. The results revealed that coalition parties have a negative effect on education and health expenditure. The higher percentage of coalition parties has decreased the local government expenditure on both education and health expenditures. The result of the study shows that coalition parties have a significant effect on the local government expenditure. This study confirms Lewis and Hendrawan's (2019) argument that coalition parties have used their discretion to influence the regional heads' decisions on the local government expenditure

This study explores the Indonesian economic growth in the new autonomous regions using social - economy perspective. More specifically, social - economic issues are proxied on population, poverty rates, education levels, local tax revenues, and distribution of local government social assistance. Meanwhile, community economic growth is proxied by GRDP per capita (PE). The Indonesian economic growth and social-economy issues are measured using Ordinary Least Square (OLS). This study uses new autonomous regions data in Indonesia formed in 2003 – 2008. Employing multiple linear regression, the test results revealed that variable of local tax revenue (PD) was consistently able to explain PE. The same results are shown in the robustness test, where researchers predict the economic growth of the community with the Human Development Index (HDI). In the discussion section, community economic growth represented by PE continues to increase along with the increase in PD and HDI. The conclusion in this study is community economic growth increased since 2009, marked by an increase in PD along with HDI. As an implication, researchers suggest that practitioners and academics use local taxes to measure the community economy in new autonomous regions in Indonesia.

This study aims to assess the quality of post-reformation good governance implementation in 34 Indonesian provincial governments using the Principal Component Analysis (PCA) method. Specifically, the method determines the governance index sourced from the KNKG covering democracy, transparency, accountability, legal culture, and fairness and equality principles. The findings show that (1) there are 26 or 76.47% provincial governments with "good" good governance quality and 8 or 23.53% provincial governments with "adequate" good governance quality; (2) Indonesian provincial governments tend to exhibit fluctuating but downward performance (although still in the "good" category); (3) Bali Province is the best province in implementing good governance, while North Maluku Province is the worst province in implementing good governance in Indonesia; (4) the Kalimantan region is the region with better governance implementation quality in Indonesia, while the Maluku region exhibits the poorest performance. Our empirical findings underscore the importance of stakeholders' commitments and synergy in improving good governance quality. ; Penelitian ini bertujuan untuk menilai kualitas implementasi good governance pada 34 pemerintah provinsi di Indonesia pasca reformasi dengan menggunakan metode Principal Component Analysis (PCA) untuk menentukan governance index yang bersumber dari KNKG meliputi prinsip demokrasi, prinsip transparansi, prinsip akuntabilitas, prinsip budaya hukum serta prinsip kewajaran dan kesetaraan. Hasil temuan menunjukkan bahwa (1) terdapat 26 atau 76,47% pemerintah provinsi dengan kualitas good governance "baik" dan 8 atau 23,53% pemerintah provinsi dengan kualitas good governance "cukup"; (2) kualitas good governance pada pemerintah provinsi di Indonesia selama pasca reformasi mengalami fluktuasi dan cendrung menurun, namun tetap dengan predikat "baik".; (3) Provinsi Bali merupakan provinsi terbaik dalam implementasi good governance, sedangkan Provinsi Maluku Utara merupakan provinsi terburuk pelaksanaan ...

This research is intended to provide empirical evidence of the influence of financial performance on the accountability of city government performance in Indonesia. The sample in this study is 1226 district / city governments in indonesia 2012-2014. The data is formed into a combined panel data between time series data and cross section data that is processed using multiple regression model. Financial factors are proxied by regional financial independence, activity ratios, ratios of development function, intergovernmental income, and fiscal capacity. The results of this study indicate the ratio of regional financial independence, health ratio, fiscal capacity positively affect the performance accountability of local governments in Indonesia. While the ratio of development activities and intergovernmental income does not apply to the performance accountability of local governments in Indonesia.

This study aims to examine the relationship between attitude, subjective norm, and perceived behavioral control with internal and external whistleblowing. It also evaluates the role of perceived organizational support (POS) as the moderating variable. This study adopts Ajzen's Theory of Planned Behavior (TPB), incorporating attitudes, subjective norms, and perceived behavioral control as key determinants of whistleblowing intentions, further exploring the moderating role of perceived organizational support in shaping the relationships between these TPB components and internal and external whistleblowing intentions. This study employs a survey questionnaire, and data collected from employees of banking company located in four cities in west java Indonesia. The warp partial least squares structural equation modeling (PLS-SEM) approach was employed to analyze the data and test the proposed model. The findings demonstrate that: (1) attitude and perceived behavioral control effect internal whistleblowing intention; (2) subjective norm effect both of whistleblowing intention channels. (3) POS is only able to moderate the influence of attitude on external whistleblowing intention. This study expands the existing literature by examining the role of perceived organizational support (POS) as a moderating variable between attitude, subjective norm, perceived behavioral control and both of whistleblowing intentions (internal & external). The originality and value of being a whistleblower lies in an employee's sense of belonging to their organization. It is crucial for organizations to establish a supportive and effective whistleblowing system to protect whistleblowers and prevent fraud. Future research should focus on comparing and analyzing employees from diverse backgrounds in Indonesia, and also consider enhancing the model with various moderating variables.

— Social welfare can only be realized if local governments have good global supply chain governance and low corruption. This research aims to prove the effect of good global supply chain governance and corruption on welfare. This research was conducted on all provincial governments in Indonesia in 2014-2018. Good global supply chain governance was measured using the Indonesia Governance Index published by The Partnership for Governance Reform, corruption is measured through corruption cases carried out by public officials in each province published by the KPK-RI (Indonesia's Corruption Eradication Commission), while welfare was measured by the Human Development Index published by BPS-RI (Indonesia's Central Bureau of Statistics). The analysis was done through multiple regression testing. The results show that (1) the implementation of good global supply chain governance, corruption and social welfare in local governments in Indonesia is still bad; (2) local governments with high human development index and high government index cannot guarantee a low level of corruption; (3) good global supply chain governance is evidence to significantly improve welfare; (4) corruption has actually been shown to significantly improve welfare. This finding proves the importance of good global supply chain governance for local governments to accelerate the improvement of social welfare. Besides, the impact of corruption on welfare in this study is interesting.

The drive of this study is to postulate empirical evidence about the evaluation of the enactment of regional autonomy in Indonesia after the enactment of Act Number 22 Year 1999 concerning Regional Government. Exclusively, this analysis aims to evaluate the wellbeing of the community, public services and regional competitiveness in the new autonomous regions. This research was conducted in 71 new autonomous regions in the Sumatra region after the depiction of Act Number 22 of 1999 concerning Regional Government during the 2000-2018 period. This type of research uses quantitative research. While the research method used is descriptive method, which is a research method that describes the population under study and consists of variables. The results of the study found that (1) the success rate of implementing regional autonomy for 20 years in the Sumatra region from the welfare aspect was 64.78%, meaning that the implementation of regional autonomy in the Sumatra region so far (64.78%) "has succeeded in increasing the HDI" according to the mandate of the law; (2) the level of success in implementing regional autonomy for 20 years in the Sumatra region from the aspect of regional competitiveness is 18.30%. The conclusion is that the implementation of regional autonomy in the Sumatra region has not been sufficiently successful in increasing regional competitiveness in terms of GRDP; (3) Riau Province is a region that has been very successful in implementing regional autonomy both in terms of welfare and regional competitiveness.