Open AccessThe Effect of Financial Performance on Performance Accountability of Regency/City Governments in Indonesia
Author(s) -
Miftahul Jannah,
Muhtar Mahmud,
Jaka Winarna,
Sutaryo Sutaryo
Publication year - 2021
Publication title -
international journal of multicultural and multireligious understanding
Language(s) - English
Resource type - Journals
ISSN - 2364-5369
DOI - 10.18415/ijmmu.v8i7.2851
Subject(s) - accountability , panel data , independence (probability theory) , local government , government (linguistics) , cross sectional data , business , financial independence , sample (material) , finance , economics , political science , public administration , econometrics , statistics , linguistics , philosophy , mathematics , chemistry , chromatography , law
This research is intended to provide empirical evidence of the influence of financial performance on the accountability of city government performance in Indonesia. The sample in this study is 1226 district / city governments in indonesia 2012-2014. The data is formed into a combined panel data between time series data and cross section data that is processed using multiple regression model. Financial factors are proxied by regional financial independence, activity ratios, ratios of development function, intergovernmental income, and fiscal capacity. The results of this study indicate the ratio of regional financial independence, health ratio, fiscal capacity positively affect the performance accountability of local governments in Indonesia. While the ratio of development activities and intergovernmental income does not apply to the performance accountability of local governments in Indonesia.