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ABSTRAK
PENGARUH TEMUAN AUDIT BADAN PEMERIKSA KEUANGAN, GOVERNMENT’S WEALTH, SIZE OF GOVERNMENT
SERTA LEVERAGE TERHADAP KINERJA PEMERINTAH DAERAH
KABUPATEN/KOTA DI INDONESIA
Penelitian ini bertujuan untuk mengetahui pengaruh temuan audit BPK,
government’s wealth, size of government serta leverage terhadap kinerja pemerintah daerah kabupaten/kota di Indonesia.
Metode analisis yang digunakan adalah Analisis Deskriptif, Uji Asumsi Klasik, Analisis Regresi Linear Berganda, Pengujian Hipotesis, dan Koefisien Determinasi. Penelitian ini menguji hubungan antara temuan audit BPK dengan kinerja pemerintah daerah, government’s wealth dengan kinerja pemerintah daerah, size of government dengan kinerja pemerintah daerah, serta leverage dengan kinerja pemerintah daerah.
Populasi dalam penelitian ini adalah seluruh pemerintah daerah kabupaten/kota d Indonesia, sampel dalam penelitian ini adalah 47 pemerintah daerah kabupaten/kota di Indonesia. Jenis data dalam penelitian ini adalah data Sekunder. Metode pemlilihan sampel yaitu metode purposive sampling. Dan pengolahan data menggunakan software SPSS.
Hasil yang terdapat dalam penelitian ini adalah temuan audit BPK dan leverage secara parsial tidak berpengaruh signifikan terhadap kinerja pemerintah kabupaten/kota di Indonesia. Sedangkan government’s wealth berpengaruh negatif dan size of government berpengaruh positif terhadap kinerja pemerintah. Dan hasil lainnya yaitu temuan audit BPK, government’s wealth, size of government serta
leverage secara bersama-sama memiliki pengaruh signifikan terhadap kinerja keuangan pemerintah kabupaten/kota di Indonesia.
Kata Kunci: temuan audit BPK, government’s wealth, size of government,
leverage, kinerja pemerintah
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ABSTRACT
EFFECT OF AUDIT FINDINGS AUDIT BOARD, GOVERNMENT'S WEALTH, SIZE OF GOVERNMENT LEVERAGE AND
TO PERFORMANCE LOCAL GOVERNMENT DISTRICT / CITY IN INDONESIA
This study aims to determine the effect of BPK audit findings, government's wealth, size of government as well as leverage on the performance of local government districts / cities in Indonesia.
The analytical method used is descriptive analysis, Classical Assumption Test, Multiple Linear Regression Analysis, Testing Hypothesis, and the coefficient of determination. This study examined the relationship between BPK audit findings with the performance of local governments, government's wealth with local government performance, size of government with local government performance, as well as leverage the performance of local governments.
The population in this study are all local government district / city d Indonesia, the sample in this study were 47 local government districts / cities in Indonesia. The type of data in this research is secondary data. Pemlilihan sampling method is purposive sampling method. And data processing using SPSS software.
The results contained in this research is the BPK audit findings and leverage partially no significant effect on the performance of the district / city in Indonesia. While the government's negative wealth effect and the size of government has positive influence on the performance of the government. And other results are BPK audit findings, government's wealth, size of government as well as leverage together have a significant influence on the financial performance of the district / city in Indonesia.
Keywords: BPK audit findings, government's wealth, size of government,
leverage, government performance
