KnE Social Sciences
ISSN: 2518-668X
The latest conference proceedings on humanities, arts and social sciences.
The Influence of Local Government Characteristics on Performance Effectiveness According to the Accrual-Based Accounting System
Published date: Sep 28 2022
Journal Title: KnE Social Sciences
Issue title: 4th International Conference on Education and Social Science Research (ICESRE)
Pages: 768–779
Authors:
Abstract:
This study aimed to determine the impact of non-financial characteristics on the effectiveness of local government performance by using the accrual-based government accounting system. Data were collected from the audit result report (LHP) of provincial, regency, city and regional government financial statements (LKPD) in Central Java for the 2016-2019 fiscal year, which were compiled based on the government accounting standards statement (PSAP). The results showed that the complexity of local government had a positive effect on the effectiveness of local government performance, while the level of leadership education and audit opinion did not influence the effectiveness of local government performance.
Keywords: the level of leadership education, audit opinion, the complexity, the effectiveness, local government performance
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