Image of Pengaruh karakteristik keuangan dan hasil pemeriksaan pada kesejahteraan masyarakat di Provinsi Sumatera Utara

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Pengaruh karakteristik keuangan dan hasil pemeriksaan pada kesejahteraan masyarakat di Provinsi Sumatera Utara

One of the implications of desentralization is a performance measurement of local government. Local government peformance can be seen from the Evaluation of Local Government Performance score (Mustikarini & Fitriasari, 2012), efficiency ratio (Marfiana & Kurniasih, 2013) and the Human Development Index (Prasetyaningsih, 2015). HDI is also an indicator for public welfare, so it can be concluded that local government performance can be measured from the level of its public welfare. This research aimed to described the relationship between financial characteristics of local government and BPK?s audit findings It uses 34 data from local governments in North Sumatera from 2011 to 2013, and refers to research model that is composed by Prasetyaningsih (2015) . Research shows that financial characteristic of local government (total asset and capital expenditure) and audit finding have significant effect to HDI in local government of North Sumatera Province within 2011-2013 period..

Ketersediaan

Call NumberLocationAvailable
PSB lt.2 - Karya Akhir1
Penerbit Jurnal Tata Kelola & Akuntabilitas Keuangan Negara.,
Edisi -
Subjek Performance measurement
Local government finance
Public welfare
Audit Findings
ISBN/ISSN -
Klasifikasi -
Deskripsi Fisik -
Info Detail Spesifik -
Other Version/Related Tidak tersedia versi lain
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