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Pramudiati, N., & Zulia Putri, A. (2022). The Influence of Local Government Characteristics on Performance Effectiveness According to the Accrual-Based Accounting System. KnE Social Sciences, 7(14), 768–779. https://doi.org/10.18502/kss.v7i14.12029

https://doi.org/10.18502/kss.v7i14.12029

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authors

  • Ningrum Pramudiati

    Ningrum Pramudiati

    Universitas PGRI Yogyakarta, Faculty of Business, Department of Accounting
  • Anandita Zulia Putri

    Anandita Zulia Putri

    Universitas PGRI Yogyakarta, Faculty of Business, Department of Accounting

Published Date

  • Sep 28, 2022

The Influence of Local Government Characteristics on Performance Effectiveness According to the Accrual-Based Accounting System

KnE Social Sciences / 4th International Conference on Education and Social Science Research (ICESRE) / Pages 768–779

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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