以政府规模为调节变量的地区财富水平、资本支出水平、政府间收入水平和BPK审计结果对地方政府绩效的影响(以占碑省县政府/市政府为例)

Rico Wijaya, Agus Solikhin
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引用次数: 0

摘要

本研究的目的是检验和分析区域财富水平对地方政府绩效的影响,检验和分析资本支出对地方政府绩效的影响,检验和分析政府间收入对地方政府绩效的影响,检验和分析BPK审计结果对地方政府绩效的影响。然后还研究了政府规模调节区域财富水平、资本支出、政府间收入和BPK审计结果对地方政府绩效之间的关系。这项研究在占碑省的11个县/市进行。本研究采用的研究方法是定量研究,使用的分析工具是Smart PLS 5.0应用程序。研究结果表明:区域财富水平对地方政府绩效有显著的正向影响,资本支出对地方政府绩效有显著的正向影响,政府间收入对地方政府绩效无显著的正向影响;BPK审计结果对地方政府绩效没有显著的正向影响,政府规模只能调节区域财富水平与地方政府绩效之间的关系。
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The Influence the Level of Regional Wealth, Capital Expenditure, Intergovernmental Revenue and BPK Audit Findings On Local Government Performance with Government Size as Moderating Variable (Study at Regency / City Government in Jambi Province)
The purpose of this study is to examine and analyze the effect of the level of regional wealth on local government performance, to examine and to analyze the effect of capital expenditure on local government performance, to examine and to analyze the effect of intergovernmental revenue on local government performance, to examine and to analyze the effect of BPK audit findings on local government performance. Then also to examine government size moderating the relationship between the level of regional wealth, capital expenditures, intergovernmental revenue and BPK audit findings on the performance of local governments. This research was conducted in eleven (11) districts / cities throughout Jambi Province. The research method used is quantitative research and the analytical tool used in this study is to use the Smart PLS version 5.0 application. The results of this study are that level of regional wealth has a significant positive effect on local government performance, capital expenditure has a significant positive effect on local government performance, Intergovernmental revenue has no significant positive effect on local government performance, BPK audit findings have no significant positive effect on local government performance and Government size is only able to moderate the relationship between the level of regional wealth and the performance of local governments.
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