Nurdin, Fandy (2015) Pengaruh Karakteristik Pemerintah Daerah Dan Temuan Audit BPK RI Terhadap Akuntabilitas Kinerja Pemerintah Daerah. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menguji pengaruh karakteristik Pemerintah Daerah (tingkat kekayaan, tingkat ketergantungan, dan belanja daerah) dan temuan BPK RI terhadap akuntabilitas kinerja Pemerintah Daerah. Akuntabilitas kinerja Pemerintah Daerah diukur dengan skor hasil evaluasi akuntabilitas kinerja instansi pemerintah. Populasi dari penelitian ini adalah seluruh Pemda Kabupaten/Kota di Indonesia yang dievaluasi akuntabilitas kinerjanya pada tahun 2012. Total sampel penelitian ini adalah 265 Pemda dengan menggunakan stratified random sampling. Hasil penelitian ini menunjukkan bahwa tingkat kekayaan Pemda berpengaruh positif signifikan terhadap akuntabilitas kinerja Pemda Kabupaten/Kota, untuk tingkat ketergantungan pada Pemerintah Pusat berpengaruh negatif signifikan. Sedangkan belanja daerah dan temuan BPK RI tidak berpengaruh signifikan terhadap akuntabilitas kinerja Pemda Kabupaten/Kota di Indonesia.
English Abstract
This research aims to examine the influence of the characteristic of local government (level of wealth, dependence level, and government expenditure) and audit finding to performance accountability of local government. Performance accountability is measured by scores on the evaluation of local government performance accountability. Population of this research is all the district/cities in Indonesia during 2012. Total this sample are 265 local government using stratified random sampling. Result of this research indicate that level of wealth significant positive influence on the performance accountability of local government, and for level of dependence significant negative on the performance accountability of local government. While government expenditure and audit findings had no significant influence to the performance accountability of local government in Indonesia.
Item Type: | Thesis (Sarjana) |
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Identification Number: | SKR/FE/2015/15/051501440 |
Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
Depositing User: | Samsul Arifin |
Date Deposited: | 20 Feb 2015 16:02 |
Last Modified: | 28 Oct 2021 07:14 |
URI: | http://repository.ub.ac.id/id/eprint/107720 |
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03_Pernyataan.pdf Download (2MB) | Preview |
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14_Daftar_Pustaka.pdf Download (1MB) | Preview |
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01_Cover.pdf Download (1MB) | Preview |
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02_Pengesahan_Skripsi.pdf Download (1MB) | Preview |
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03_Pernyataan.pdf Download (2MB) | Preview |
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15_Lampiran.pdf Download (1MB) | Preview |
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05_Kata_Pengantar.pdf Download (1MB) | Preview |
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06_Daftar_Isi.pdf Download (1MB) | Preview |
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08_Abstrak.pdf Download (1MB) | Preview |
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07_Daftar_Gambar,_Tabel,_Lampiran.pdf Download (1MB) | Preview |
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09_Bab_I.pdf Download (1MB) | Preview |
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10_Bab_II.pdf Download (1MB) | Preview |
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12_Bab_IV.pdf Download (1MB) | Preview |
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13_Bab_V.pdf Download (1MB) | Preview |
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14_Daftar_Pustaka.pdf Download (1MB) | Preview |
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15_Lampiran.pdf Download (1MB) | Preview |
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