The Influence the Level of Regional Wealth, Capital Expenditure, Intergovernmental Revenue and BPK Audit Findings On Local Government Performance with Government Size as Moderating Variable (Study at Regency / City Government in Jambi Province)

Abstract

The purpose of this study is to examine and analyze the effect of the level of regional wealth on local government performance, to examine and to analyze the effect of capital expenditure on local government performance, to examine and to analyze the effect of intergovernmental revenue on local government performance, to examine and to analyze the effect of BPK audit findings on local government performance. Then also to examine government size moderating the relationship between the level of regional wealth, capital expenditures, intergovernmental revenue and BPK audit findings on the performance of local governments. This research was conducted in eleven (11) districts / cities throughout Jambi Province. The research method used is quantitative research and the analytical tool used in this study is to use the Smart PLS version 5.0 application. The results of this study are that level of regional wealth has a significant positive effect on local government performance, capital expenditure has a significant positive effect on local government performance, Intergovernmental revenue has no significant positive effect on local government performance, BPK audit findings have no significant positive effect on local government performance and Government size is only able to moderate the relationship between the level of regional wealth and the performance of local governments.