The Effect of Financial Performance on Performance Accountability of Regency/City Governments in Indonesia

International Journal of Multicultural and Multireligious Understanding

View Publication Info
 
 
Field Value
 
Title The Effect of Financial Performance on Performance Accountability of Regency/City Governments in Indonesia
 
Creator Jannah, Miftahul
Mahmud, Muhtar
Winarna, Jaka
Sutaryo, Sutaryo
 
Subject economics
Regional Financial Independence Ratio; Ratio of Development Activity; Effectiveness Ratio; Intergovernmental Revenue; Fiscal Capacity
 
Description 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.
 
Publisher University of Hamburg
 
Contributor Universitas Sebelas Maret, Ryzal Perdana
 
Date 2021-08-18
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://ijmmu.com/index.php/ijmmu/article/view/2851
10.18415/ijmmu.v8i7.2851
 
Source International Journal of Multicultural and Multireligious Understanding; Vol 8, No 7 (2021): July 2021; 509-521
2364-5369
2364-5369
10.18415/ijmmu.v8i7
 
Language eng
 
Relation http://ijmmu.com/index.php/ijmmu/article/view/2851/2425
 
Rights Copyright (c) 2021 International Journal of Multicultural and Multireligious Understanding
http://creativecommons.org/licenses/by-nc-nd/4.0
 

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