Proceedings of the International Conference on Business and Management Research (ICBMR-17) 2017
DOI: 10.2991/icbmr-17.2017.7
|View full text |Cite
|
Sign up to set email alerts
|

The Effect of Head of Region Characteristics on Local Government Financial Performance: The Case of Indonesia

Abstract: This study investigated the effect of head of region characteristics on local government financial performance. The head of region characteristics consists of age, tenure, education level, gender and affiliation of political parties. The sample of the study consists of 1,100 Local Government Financial Report which has been audited by Supreme Audit Board during of 2011 -2015 period. Financial performance was measured by using budget absorption and the ratio of regional autonomy. The results of the study found t… Show more

Help me understand this report

Search citation statements

Order By: Relevance

Paper Sections

Select...
1

Citation Types

0
1
0

Year Published

2021
2021
2021
2021

Publication Types

Select...
1

Relationship

0
1

Authors

Journals

citations
Cited by 1 publication
(1 citation statement)
references
References 7 publications
0
1
0
Order By: Relevance
“…On the other hand, Akrom and Firmansyah (2017) and Ratang (2016) mentioned that the measurement of government's financial performance can be conducted by calculating contained numbers in the financial reports using financial performance indicators. The assessment is to know whether the budget provided by the local government can be utilized to fulfill the public services (Rahayu & Setiawan, 2017). Many researchers (Yusoep et al, 2020;Bastian, 2005;Halim, 2008) suggested that one of the instruments to analyze the financial performance of local governments is through the use of financial ratios of the budget that has been implemented.…”
Section: Dependent Variable -Financial Performancementioning
confidence: 99%
“…On the other hand, Akrom and Firmansyah (2017) and Ratang (2016) mentioned that the measurement of government's financial performance can be conducted by calculating contained numbers in the financial reports using financial performance indicators. The assessment is to know whether the budget provided by the local government can be utilized to fulfill the public services (Rahayu & Setiawan, 2017). Many researchers (Yusoep et al, 2020;Bastian, 2005;Halim, 2008) suggested that one of the instruments to analyze the financial performance of local governments is through the use of financial ratios of the budget that has been implemented.…”
Section: Dependent Variable -Financial Performancementioning
confidence: 99%