Artikel Jurnal :: Kembali

Artikel Jurnal :: Kembali

The audit board of the republic of Indonesia's opinion: Between regional financial performance and public welfare

Golden Victor Vica Saragih, Arby Novrika Hasibuan (Badan Pemeriksa Keuangan Direktorat Penelitian dan Pengembangan, 2020)

 Abstrak

This study aims to determine and analyze the influence of local government financial performance on public welfare with the opinion of The Audit Board of the Republic of Indonesia (BPK) as mediation. This study was quantitative using panel data of 12 regencies and cities in Riau Province. The secondary data used was local government financial performance data, public welfare data, and the opinion from BPK Riau Representative from 2014 to 2018. The data analysis tool used for the hypothesis testing was path analysis with the SEM-PLS approach. The result shows that local government financial performance has been positively and significantly correlated to the public welfare in the regencies and cities in Riau Province, but not significant to the BPK’s opinion. Besides, the BPK’s opinion also does not correlate to public welfare. These findings indicate that the opinion of BPK has not been able to verify the correlation between the local government's financial performance and public welfare. Thus, it cannot be a benchmark in predicting the public welfare level.

 Metadata

Jenis Koleksi : Artikel Jurnal
No. Panggil : 332 JTKAKN 6:2 (2020)
Entri utama-Nama orang :
Entri tambahan-Nama orang :
Subjek :
Penerbitan : Jakarta: Badan Pemeriksa Keuangan Direktorat Penelitian dan Pengembangan, 2020
Sumber Pengatalogan : LibUI eng rda
ISSN : 24603937
Majalah/Jurnal : Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara
Volume : Vol. 6, No. 2, Juli - Desember 2020: Hal. 195-211
Tipe Konten : text
Tipe Media : unmediated
Tipe Carrier : volume
Akses Elektronik :
Institusi Pemilik : Universitas Indonesia
Lokasi : Perpustakaan UI, Lantai 4, R. Koleksi Jurnal
  • Ketersediaan
  • Ulasan
  • Sampul
No. Panggil No. Barkod Ketersediaan
332 JTKAKN 6:2 (2020) 08-21-125730720 TERSEDIA
Ulasan:
Tidak ada ulasan pada koleksi ini: 20512435
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