THE IMPACT OF LOCAL GOVERNMENT CHARACTERSITICS AND AUDIT FINDINGS OF BPK TO LOCAL GOVERNMENT PERFORMANCE (STUDY ON DISTRICS AND CITIES IN SOUTH SULAWESI PROVINCE DURING 2012-2015)

Regilia Septiani, Sri Rahayu

Abstract

The purpose of this research is to investigate the influence of Local Government Characteristics and Audit Findings of BPK that will impact on Local Government Performance in 2012 until 2015. By using the application Eviews 10, this study uses panel data regression where data are cross sectional and time series are combined. In the previous study, the results of hypothesis testing simultaneously the same with the final test results are the characteristics of local government in which there are three variables namely the level of regional wealth, the level of dependence on the central government, the size of local government and one variable outside the characteristics of local government is Audit Finding BPK has influence on Local Government Performance. By using the calculation of contribution of Original Revenue, contribution of General Allocation Fund, Natural logarithm of Total Asset of Local Government, and Audit Finding of BPK (in rupiah) divided by Total Budget of Local Government in each Regency and City. The result shows the difference with the previous hypothesis that is partially the variable of the Regional Wealth Level, the size of Local Government and Audit Findings of BPK has no effect on Local Government Performance, while the variable Level of Dependency on the Central Government has a negative effect on the Performance of South Sulawesi Provincial Government in 2012- 2015.

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