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

DOI: 10.18502/kss.v7i14.12029

Ningrum Pramudiati - pramudiati.ningrum@upy.ac.id

Anandita Zulia Putri

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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