FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PEMERINTAH DAERAH: STUDI META-ANALISIS

Abstract

<em><span>The purpose of this study is to identify the determinants of local g</span><span lang="IN">overnmen</span><span lang="EN-ID">t</span><span lang="IN">’s financial </span><span>performance</span><span>. This research </span><span lang="IN">employs</span><span lang="IN">a</span><span> meta-analysis technique with a sample c</span><span lang="IN">onsisting of</span><span> 33</span><span> <span lang="IN">articles</span></span><span> from academic journals, </span><span lang="IN">graduate and undergraduate students’ theses </span><span lang="IN">reporting on </span><span>local government’</span><span lang="IN">s financial performances</span><span lang="EN-ID"> in Indonesia</span><span lang="IN"> published from 2006 to 2016</span><span>. The results of the study </span><span lang="IN">demonstrate </span><span>that</span><span lang="IN"> there are five</span><span> factors affecting </span><span lang="IN">local government’s </span><span lang="IN">financial</span><span> performance</span><span lang="IN">, </span><span lang="EN-ID">that is</span><span>the level of </span><span lang="IN">the region’s </span><span>wealth, </span><span lang="IN">the </span><span>size of</span><span lang="IN"> the</span><span> local government, </span><span>leverage, local tax revenue and audit findings</span><span>. </span><span lang="IN">On the other hand, </span><span>the dependence level,</span><span>capital expenditure, and legislative size</span><span lang="IN"> are not shown to be factors local government’s financial </span><span>p</span><span lang="IN">erformance</span><span>.</span></em>