Pengaruh Karakteristik Pemerintah Daerah terhadap Akuntabilitas Kinerja dengan Kapabilitas Apip dan Kualitas Laporan Keuangan sebagai Variabel Kontrol
Ahmad Faiz Burhani dan Payamta

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Abstract

Local Government Performance Accountability Score in Indonesia is still largely low. This study aims to determine the effect of Local Government Characteristics on Local Government Performance Accountability in Indonesia with APIP Capability and Quality of Financial Statements as control variables. The results showed that the level of local wealth has a significant positive effect, while the dependency variable with central and regional expenditures have a significant negative effect and the regional size variables have no effect on Local Government Performance Accountability. In addition to these four variables, this study also uses variables APIP Capability and Quality of Financial Statements as control variables. The result of variable APIP capability have significant negative effect and variable of Quality of Financial Statement has no effect to Local Government Performance Accountability.

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Keywords
Characteristics of Local Government, APIP Capability, Quality of Financial Statement, Local Government Performance Accountability

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