Faktor Penentu Kinerja Pemerintah Daerah

Ahyaruddin, Muhammad; Amrillah, Muhammad Faisal

doi:10.18202/jamal.2018.04.9028

Cited by 13 publications

(31 citation statements)

References 30 publications

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“…This is also in line with research findings by [9] which say that the good performance of local governments does not guarantee that it is free of corruption. However, the results of this study are not in line with the previous findings made by [6] which revealed that corruption in local government had an impact on performance of local governments.…”

Section: The Effect Of Corruption On Local Government Performancecontrasting

confidence: 99%

“…The research variables are tax revenue and was measured by the amount of tax revenue realization reported in APBD report. Furthermore, the performance variable was measured by performance score of local government [6]. Then the audit detection variable was measured by the amount of fraud/irregularities found by BPK auditor, which is the number of findings of misused funds.…”

Section: Methodsmentioning

confidence: 99%

“…While post-audit rectification variable was measured by the number of auditor findings that have been followed up by the client, which is the amount of funds returned to state treasury [11]. Finally, corruption variable was measured by the number of corruption cases that have reached prosecution [6]. This research uses Structural Equation Modeling analysis with using AMOS software.…”

Section: Methodsmentioning

confidence: 99%

“…The number of cases of corruption that have occurred so far at local government may be caused by many factors, for example due to individual factors such as low morality level that cause greater opportunities for corruption [6]. In addition, corruption is also caused by discretional power, a weak legal institutions, loose or inadequate supervision [17], and caused by provided many financial benefits in terms of taxation, budgeting, or procurement government and management of state asset [11].…”

Section: The Effect Of Post-audit Rectification On Corruptionmentioning

confidence: 99%

“…Some research also reveals that corruption distorts economic incentives to invest, undermines various public institutions, redistributes wealth, and causes distrust in society [3]- [7]. Corruption also causes less public trust in government performance [6], [8]. This is because in politics, corruption complicates democracy and good governance by destroying the formal process [9].…”

Section: Introductionmentioning

confidence: 99%

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The Role of Government Auditing in Corruption Control and Its Impact on Government Performance and Tax Revenue

Ahyaruddin¹,

Azmi²

2019

Proceedings of the International Conference of CELSciTech 2019 - Social Sciences and Humanities Track (ICCELST-SS 2019)

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This study aims to examine the role of government audit in controlling corruption and examine their impact on government performance and tax revenue. Specifically, this study examines the effect of audit detection and post-audit rectification on corruption and examines the effect of corruption and government performance on tax revenue. Method of analysis used is structural equation modeling with AMOS software. The data analysis using secondary data with 108 observations from 34 provincial governments in Indonesia. The results found evidence that audit detection has significant affect on corruption. This study also found that the level of corruption and government performance have significant affect on tax revenue. However, this finding has no evidence of effect between post-audit rectification and corruption. The results of this study show implications that government must be able to strengthen the auditor's role in detecting fraud and exposing corruption activities. In addition, the government also expected to make policies that can improve real performance not only as a formality, because in the tax moral literature revealed that taxpayers partially respond to government demands for pay taxes based on their evaluation of government performance.

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Section: The Effect Of Corruption On Local Government Performancecontrasting

confidence: 99%

Section: Methodsmentioning

confidence: 99%

Section: Methodsmentioning

confidence: 99%

Section: The Effect Of Post-audit Rectification On Corruptionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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The Role of Government Auditing in Corruption Control and Its Impact on Government Performance and Tax Revenue

Ahyaruddin¹,

Azmi²

2019

Proceedings of the International Conference of CELSciTech 2019 - Social Sciences and Humanities Track (ICCELST-SS 2019)

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Performance Indicators of Basic Infrastructure of Kotaku Program (The City without Slums)

Tribhuwana

Farhan

2020

JTSP

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Abstract. Wotgali Village is a slum area. The aim of the current research is to find out the performance of slum base infrastructure using Lakip (Government Agency Accountability Report) of KOTAKU (City without Slums) Program. The first step was performed by identifying the initial settlement (base line), then some treatments on the facilities and infrastructure (finish line), performance evaluation stages of the preparation, planning, implementation, and sustainability stages. The research used qualitative and quantitative approach. Qualitative measurement began with a numerical assessment of the results on the level of regional slum. In addition, quantitative data used the Lakip simulation using results of the KOTAKU program stage performance. Results of the initial condition reach value of 32%. It is categorized as slight slums with an average sectoral slum of 36.68%. Basic infrastructure development which has final technical reached 24% and is included in slight slum with an average sectoral of 27.50%. The performance of LAKIP Kotaku was in preparation phase 90.46% (very good performance), planning stage was 89.93% (very good performance), implementation stage was 90.25% (very good performance), sustainability stage was 85.21% (better performance). Thus, the achievement of KOTAKU program is 85.19% with a range of value of 80-90. The value is included as better performance result. Results of the analysis can be concluded that level of slum can be reduced to 19% (not slum) by creating some improvements to basic facilities and infrastructure. In the following year, involving Lakip Performance, the planning stage can be enhanced through community participation and active involvement.

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The Impact of Regional Government Financial Performance on Capital Expenditure

Ishak

2021

JASET

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The purposes of this study is to examine the effect of regional government financial performance namely financial independence, fiscal decentralization, and financial efficiency on capital expenditure. The method used is multiple regression in provincial government in Indonesia in 2013-2020. Data for the study was collected from Directorate-General of Regional Fiscal Balance website. The result of the study indicate that financial decentralization and financial efficiency impact on capital expenditure. This show that provincial government increase local revenue and efficiency in regional spending.

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Faktor Penentu Kinerja Pemerintah Daerah

Cited by 13 publications

References 30 publications

The Role of Government Auditing in Corruption Control and Its Impact on Government Performance and Tax Revenue

The Role of Government Auditing in Corruption Control and Its Impact on Government Performance and Tax Revenue

Performance Indicators of Basic Infrastructure of Kotaku Program (The City without Slums)

The Impact of Regional Government Financial Performance on Capital Expenditure

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