CD Tesis

Determinan Kinerja Keuangan Pemerintah Daerah Di Indonesia Serta Implikasinya Terhadap Indeks Pembangunan Manusia

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Financial performance is a vital element in local financial management.
Apart from being a detector of financial difficulties, financial performance also
serves as a measure of a region's ability to exercise regional autonomy. The
financial performance of local governments represents their capability to fulfill
obligations, anticipate unforeseen events, and provide services at the required
standards and quality for the community. The financial performance of local
governments in Indonesia is currently problematic. In 2020, the majority of
provinces in Indonesia still relied on transfers from the central government.
Additionally, the prevalence of payment delays and rationalization of
programs/activities indicate that local governments lack strong financial capacity
to fulfill their obligations. Hence, there is a need to identify factors that can enhance
the financial performance of local governments.This study aims to examine and
analyze the influence of Head of Regional characteristics, the size of local
governments, and audit opinions on the financial performance of local governments
and their implications on the human development index. The population of this
study consists of 542 local governments in Indonesia, and the sampling method
employed is purposive sampling. The Upper Echelon Theory, Scale Efficiency
Theory, Signaling Theory, and Stewardship Theory are utilized to identify the
relationships among the variables. The analysis method used is the Structural
Equation Model (SEM) with Partial Least Square (PLS) as the analytical tool,
employing WarpPLS version 7.0 program.The results of the study indicate that the
characteristics of Regional Heads, such as age, have a negative and significant
influence on the financial performance of local governments. Meanwhile, the tenure
of Regional Heads, the size of local government, and audit opinions have a positive
and significant influence on the financial performance of local governments. The
financial performance of local governments also has a positive and significant
implication for the Human Development Index.This study is expected to provide
consideration for the public in selecting candidates for Regional Heads in the
simultaneous elections in 2024. Additionally, it is hoped that local governments can
optimize fixed assets and improve the quality of expenditure management at the
regional level. For future research, it is recommended to identify other factors that
influence the improvement of local government financial performance and the
important roles associated with financial performance in local government
administration.
Keywords : Local Government Financial Performance, Characteristics of
Regional Heads, Size of Local Government, Audit Opinions, Human
Development Index, Upper Echelon Theory, Scale Efficiency Theory,
Signaling Theory, Stewardship Theory.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2110246872

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2023

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2110246872

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

FATAH

Versi lain/terkait

Lampiran Berkas

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