影响亚齐省地方政府执行审计委员会后续建议水平的因素

IF 0.7 Q4 PUBLIC, ENVIRONMENTAL & OCCUPATIONAL HEALTH
Aptrivo Harlin, Nadirsyah Nadirsyah, Rita Meutia
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引用次数: 0

摘要

本研究旨在确定审计人员素质、地方政府单位数量、地方政府年龄、对中央政府的依赖程度、地方政府领导任期、立法监督等因素对地方政府建议后续落实程度的影响。印度尼西亚共和国审计委员会(BPK)在亚齐省地方政府一级,同时和部分。本研究采用的方法是定量的。本研究人口为亚齐省所有地方政府,共24个地方政府。采用多元线性回归分析对数据进行分析。研究结果表明,审计师的素质、地方政府单位的数量、地方政府的年龄、对中央政府的依赖、地方政府领导人的任期和立法监督,共同(同时)影响着BPK后续建议的实施水平。部分检验表明,2017 - 2021年期间,审计人员素质、地方政府的年龄、对中央政府的依赖、地方政府领导人的任期和立法监督对亚齐省地方政府后续实施BPK建议的水平产生积极影响。这项研究表明,投资培训和提高地方政府审计员的质量非常重要,明智地规划和管理地方政府单位的数量也非常重要,以提高效率和效益。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Factors Affecting the Level of Implementation of Follow-Up Recommendations from the Audit Board in Local Governments in Aceh Province
This research aims to determine the influence of auditor quality, the number of local government units, the age of local government, dependence on the central government, the tenure of local government leaders, and legislative oversight on the level of follow-up implementation of recommendations from local governments. The Audit Board of the Republic of Indonesia (BPK) at the local government level in Aceh Province, both simultaneously and partially. The method used in this research is quantitative. The population in this study consists of all local governments in Aceh Province, which are 24 local governments. Multiple linear regression analysis was used to analyze the data. The results of the research show that auditor quality, the number of local government units, the age of local government, dependence on the central government, the tenure of local government leaders, and legislative oversight, collectively (simultaneously), influence the level of implementation of follow-up recommendations from the BPK. Partial testing shows that auditor quality, the age of the local government, dependence on the central government, the tenure of local government leaders, and legislative oversight have a positive influence on the level of follow-up implementation of BPK recommendations in local governments in Aceh Province during the period from 2017 to 2021. The research implies the importance of investing in training and improving the quality of auditors in local governments, as well as the importance of planning and managing the number of local government units wisely to enhance efficiency and effectiveness.
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来源期刊
International Journal of Migration Health and Social Care
International Journal of Migration Health and Social Care PUBLIC, ENVIRONMENTAL & OCCUPATIONAL HEALTH-
CiteScore
1.30
自引率
0.00%
发文量
21
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