FAKTOR PENENTU KINERJA PEMERINTAH DAERAH

Muhammad Ahyaruddin, Muhammad Faisal Amrillah

Abstract


Abstrak: Faktor Penentu Kinerja Pemerintah Daerah. Tujuan dilakukannya penelitian ini adalah untuk menguji faktor penentu kinerja pemerintah daerah. Adapun metode yang digunakan dalam pengujian adalah persamaan struktural dengan laporan pemeriksaan BPK dari 31 pemerintah provinsi di Indonesia sebagai sampel. Hasil penelitian menunjukkan adanya urgensi bagi pemerintah daerah untuk lebih memerhatikan pencapaian kinerja yang riil, bukan hanya sebatas formalitas untuk meraih opini WTP dan mengabaikan penyelewengan atau korupsi yang terjadi. Hal ini disebabkan karena adanya korupsi atau penyelewengan bisa menciptakan preferensi kepada masyarakat untuk tidak memilih petahana yang memiliki kinerja ekonomi buruk.

 

Abstract: Determinants of Regional Government Performance. The purpose of this study is to examine the determinants of local government performance. The methods used in testing are structural equations with the financial audit agency inspection report from 31 provinces in Indonesia as a samples. The results of this study indicate that there is an urgency for local governments to pay more attention to the achievement of real performance, not just limited to formality in gaining unqualified opinion and ignoring fraud or corruption that occurs. This is because corruption or fraud can create a preference for people not to choose incumbents who have poor economic performance.


Keywords


korupsi; opini audit; kinerja; rasio keuangan

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DOI: http://dx.doi.org/10.18202/jamal.2018.04.9028

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