BANTEN省政府的表现:当地收入的观点和印尼财务审计员机构的审计发现

S. Suheri, Yoyok Cahyono, Dabella Yunia
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引用次数: 0

摘要

本研究旨在考察地方收入(从地方行政部门的数量来看)和审计结果对地方政府绩效的影响。这项研究是在万丹省区和市进行的。本研究采用有目的的抽样方法,从最高审计署(BPK)、税收和财政管理部(DPPKD)和http://otda.kemendagri.go.id获得了6个地方政府的数据。本研究的数据使用IBM SPSS 20.0版本的社会科学统计软件包进行处理。这些结果表明,以收入数额衡量的收入对以绩效分数衡量的地方政府绩效没有影响。审计结果是通过审计结果的数量(印尼盾)除以总预算来衡量的,对地方政府的绩效没有影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
KINERJA PEMERINTAH DAERAH PROPINSI BANTEN: PERSPEKTIF PENDAPATAN ASLI DAERAH DAN TEMUAN AUDIT BADAN PEMERIKSA KEUANGAN INDONESIA
This study aimed to examine the influence of local revenues (seen from the number of PAD), and audit findings on the performance of local government. This research was conducted in the District and City of Banten Province. This study used purposive sampling with the amount of data 6 local governments that resulted from the Supreme Audit Agency (BPK), the Department of Revenue and Fiscal Management (DPPKD), and http://otda.kemendagri.go.id. The data in this study were processed using IBM software Statistical Package For Social Science (SPSS) version 20.0.  These results indicate that revenue is measured by the amount of revenue does not have an influence on local government performance as measured by performance scores. And audit findings are measured through the number of audit findings (in rupiah) divided by the total budget has no effect on the performance of local government.
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