Local Government Governance In Indonesia

Mestika Munte; Kinanti Adinda Meylani Sinaga; Galih Supraja

doi:10.55227/ijerfa.v4i4.461

Authors

Mestika Munte Department of Accounting, Universitas Pembangunan Panca Budi
Kinanti Adinda Meylani Sinaga Department of Accounting, Universitas Pembangunan Panca Budi
Galih Supraja Department of Accounting, Universitas Pembangunan Panca Budi

DOI:

https://doi.org/10.55227/ijerfa.v4i4.461

Abstract

This study aims to study how the implementation of public governance impacts the financial performance of local governments in Indonesia. Local government transparency, local government accountability, legal culture, and community participation are some ways to measure the effectiveness of national government. As an example, Transparent International Indonesia conducted a survey in 2010 of 50 local governments. The results of multiple regression analysis showed that legal culture, as indicated by the corruption perception index, and public participation, as indicated by the number of election voters, greatly helped the financial performance of local governments in Indonesia. The results show that public confidence in paying taxes that increase real income increases as a result of law enforcement and fair elections.

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