The Effect of Local Government Size, Leverage, Audit Findings, Follow-Up of Audit Recommendations, And Audit Opinion on Local Government Performance
Corresponding Author(s) : Dewi Amalia
Prosiding International Conference on Sustainable Innovation (ICoSI),
Vol. 3 No. 2 (2023)
Abstract
Introduction - Government performance at the local level is the achievement of the goals of government agencies in implementing their visions and missions, as well as realizing the level of success and minimizing the failure of activities in line with the established plans and policies. Local governments are entrusted with the responsibility of managing and optimizing local resources. The more optimal the local government is in managing these resources, the better they can provide optimal services, thereby accelerating the achievement of societal welfare. Therefore, the realization of societal welfare requires optimal performance from the local government. Factors believed to influence the performance of local governments in this study include the size of the local government, leverage, audit findings, follow-up to audit recommendations, and audit opinions. Purpose - This study aims to examine the effect of the size of the local government, leverage, audit findings, follow-up to audit recommendations, and audit opinion on local government performance. Methodology/Approach - This research is a quantitative study that uses secondary data. The research sample consists of regencies and cities in Java and Bali, selected using purposive sampling method. Data analysis method used is panel data regression analysis. Findings - The results of this study indicate that leverage and audit findings have a negative effect on the performance of local governments. On the other hand, the size of the local government, follow-up to audit recommendations, and audit opinions do not have a positive effect on the performance of local governments. Originality/Value/Implication – The addition of an independent variable (audit opinion) and the expansion of research objects into regencies and cities not only on the island of Java, but covering the islands of Java and Bali
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