Determinants of local government performance: evidence from Indonesia
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Published:
Aug 30, 2024
Keywords:
Human Resources, Indonesia, Local Government, Public Welfare, SEM-PLS, Structural Equation Modeling
Section
Economy
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Abstract
This study explores local government performance from the perspectives of human resources and public welfare, providing evidence from various regions in Indonesia. Performance is the outcome of a lengthy process of activities. This research aims to investigate local government performance, given the ongoing questions about whether governmental performance has truly improved, especially in light of increasing corruption cases each year. The study uses panel data covering 500 regions in Indonesia over a 5-year period (2018-2022). This is an analysis technique applied Structural Equation Modeling Partial Least Square (SEM-PLS) with WARP-PLS software. The findings reveal that local government performance benefits greatly from public welfare. These findings indicate that public welfare represents the standard against which local government actions are judged
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How to Cite
Salsabila, S. A. ., Rochmatullah, M. R. and Rochmatullah, M. R. (2024) “Determinants of local government performance: evidence from Indonesia”, Jurnal Mantik, 8(2), pp. 1179-1187. doi: 10.35335/mantik.v8i2.5509.
References
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Sari, R. A., & Rochmatullah, M. R. (2023). Analisis Pengaruh Penerimaan Pajak Daerah Dan Retribusi Daerah Terhadap Indeks Pembangunan Manusia Kabupaten Dan Kota Provinsi Jawa Tengah (Periode Tahun 2017- 2021). Management Studies and Entrepreneurship Journal, 4(5), 5983–5994.
Sanjaya, D., & Helmy, H. (2021). Pengaruh Pendapatan Asli Daerah (PAD), Kekayaan Daerah, Sisa Lebih Pembiayaan Anggaran (SILPA) terhadap Belanja Modal dengan Petumbuhan Ekonomi sebagai Variabel Moderasi Pada Pemerintah Provinsi Se- Indonesia periode 2015-2019. Jurnal Eksplorasi Akuntansi, 3(2), 450–469. https://doi.org/10.24036/jea.v3i2.369
Sen, A. (1999). Development as Freedom. Oxford University Press.
Setiana, S. (2010). Analisis Laporan Keuangan untuk Menilai Kinerja Keuangan pada PT Astra International Tbk Periode 2007-2009. Maksi, 3.
Skorková, Z. (2016). Competency Models in Public Sector. Procedia - Social and Behavioral Sciences, 230(May), 226–234. https://doi.org/10.1016/j.sbspro.2016.09.029
Spencer, L. M., & Spencer, S. M. (1993). Competence at Work: Models for Superior Performance. Japan Productivity Center. John Wiley & Sons, Inc., 456.
Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Alfabeta.
Todaro, M., & Smith, S. C. (2006). Economic Development. In Economic Development. 9571(2), 12–17.
Wibowo. (2007). Manajemen kinerja. Jakarta?: Raja Grafindo Persada.
Xue, W., Li, H., Ali, R., & Ur Rehman, R. (2020). Knowledge Mapping of Corporate Financial Performance Research: A Visual Analysis Using Cite Space and Ucinet. Sustainability (Switzerland), 12(9). https://doi.org/10.3390/SU12093554
Yulinchton, M. R., Ariani, M. B. N., & Triwahyuningtyas, N. (2022). Analisis Kinerja Keuangan Pemerintah Daerah: Studi Kasus di Kabupaten Tegal Periode 2016-2019. Jurnal Maksipreneur: Manajemen, Koperasi, Dan Entrepreneurship, 11(2), 303. https://doi.org/10.30588/jmp.v11i2.893
Zastrow, C. (2017). Introduction to Social Work and Social Welfare: Empowering People (12th ed.). Boston: Cengage Learning.
Zulkarnain, Z. (2020). Analisis Rasio Keuangan untuk Mengukur Kinerja Keuangan Pemerintah Kabupaten/Kota di Jawa Barat. Cakrawala-Repositori IMWI, 3(1), 61–74.
Achmad, E. (2002). Analisis Regresi: Teori dan Aplikasi dengan R. Universitas Brawijaya Press.
Adisasmita, R. (2011). Manajemen Pemerintah Daerah.
Amran, A., Manaf Rosli Bin, A., & Che Haat Mohd Hassan, B. (2009). Risk Reporting: An Exploratory Study on Risk Management Disclosure in Malaysian Annual Reports. Managerial Auditing Journal, 24(1), 39–57. https://doi.org/10.1108/02686900910919893
Aisyiah Rizqy Aulia, M. R. R. (2024). The Use Of The Audit Tool And Linked Archive System (Atlas) By Public Accounting Firm (Paf) Auditors In Indonesia: An Extended Technology Acceptance Model (Tam) Analysis Penggunaan. Costing:Journal of Economic, Business and Accounting, 7(2015).
Avgar, A., Givan, R., & Liu, M. (2011). A Balancing Act: Work–Life Balance and Multiple Stakeholder Outcomes in Hospitals. British Journal of Industrial Relations, 49, 717–741. https://doi.org/10.1111/j.1467-8543.2010.00839.x
Badan Pemeriksaan Keuangan. (2019). Dugaan Korupsi Pengadaan Alat Kesehatan, Mantan Direktur RSUD Rasidin Ditahan. Bpk.Go.Id.
Bambang, & Sripenim. (2020). Pemberantasan Tindak Pidana Korupsi: Strategi dan Optimalisasi. Sinar Grafika. https://books.google.co.id/books?id=Jb9mEAAAQBAJ
Berkery, E., Morley, M. J., Tiernan, S., & Peretz, H. (2020). From Start to Finish: Flexi-Time as a Social Exchange and its Impact on Organizational Outcomes. European Management Journal, 38(4), 591–601. https://doi.org/https://doi.org/10.1016/j.emj.2020.02.003
Bloom, N., Kretschmer, T., & Reenen, J. Van. (2011). Are Family Friendly Workplace Practices A Valuable Firm Resource? Strategic Management Journal, 920(October), 1–43. https://doi.org/10.1002/smj
BPK. (2023). Badan Pemeriksa Keuangan Republik Indonesia?: Profil Instansi. https://sumut.bpk.go.id/
Bustamam, K. S., Adanan, S. A., Abd Samad, K., Mamat, S. N., Saidin, A., & Abdullah Sani, A. (2021). Women on Board and Firm Performance amidst Covid-19 Outbreak. International Journal of Academic Research in Business and Social Sciences, 12(11), 224–237. https://doi.org/10.6007/ijarbss/v12-i11/14920
Chia, Y. M., Lapsley, I., & Lee, H. (1995). Choice of Auditors and Earnings Management During The Asian Financial Crisis. Managerial Auditing Journal, 22(2), 177–196. https://doi.org/10.1108/02686900710718672
Coskun, M., & Sayilir, Ö. (2012). Relationship Between Corporate Governance and Financial Performanceof Turkish Companies. International Journal of Business AndSocial Science, 3(14), 59–64.
Gul, F. A. (1991). Size of Audit Fees and Perceptions of Auditors’Ability to Resist Management Pressure in Audit Conflict Situations. Abacus, 27(2), 162–172. https://doi.org/https://doi.org/10.1111/j.1467-6281.1991.tb00264.x
Halim, A. (2002). Kajian Tentang Keuangan Daerah Pemerintah Kota Malang?: Lembaga Management FE UI. Jakarta. Jurnal Manajemen Usahawan., 42.
Juniarti, & Evelyne. (2023). Akuntansi Manajemen Terhadap Kinerja Manajerial Pada Perusahaan-Perusahaan. Jurnal Akuntansi Dan Keuangan, 5(2), 110–122.
Kaufman, D., Kraay, A., & Zoido-Lobatón, P. (2000). Governance Matters: From Measurement to Action. Finance and Development, 37(2), 10-13.
Nazaruddin, I. (1998). Pengaruh Modal Intelektual dan Pengungkapannya Terhadap Kinerja Perusahaan. Jurnal Akuntansi Dan Keuangan, 14(1). https://doi.org/10.9744/jak.14.1.16-31
Ngo, H., Foley, S., & Loi, R. (2009). Family Friendly Work Practices, Organizational Climate, and Firm Performance: A Study of Multinational Corporations in Hong Kong. Journal of Organizational Behavior, 30(5), 665–680. https://doi.org/https://doi.org/10.1002/job.606
Page, M., & Abdullah, A. (2009). Corporate Governance and Corporate Performance: UK FTSE 350 Companies.
Peters, G. T., & Bagshaw, K. B. (2023). Corporate Governance Mechanisms and Financial Performance of Listed Companies in Nigeria. British Journal of Management and Marketing Studies, 6(1), 55–83. https://doi.org/10.52589/bjmms-grvrrkw7
Pollitt, C., & Bouckaert, G. (2017). Public Management Reform: A Comparative Analysis Into the Age of Austerity. Long Range Planning, 33(6), 881–884. https://doi.org/10.1016/s0024-6301(00)00083-2
Rahim, W, M., & Martani, D. (2015). Analisis Pengaruh Tingkat Akses Internet, Kompetisi Politik, Opini Audit, Karakteristik Pemda, Dan Karakteristik Demografi Terhadap Pengungkapan Informasi Keuangan Dan NonKeuangan Website Pemerintah Daerah. Jurnal Akuntansi Universitas Indonesia., 3(1), 121–138.
Robbins, S. P., & Judge, T. (2007). Organizational Behavior. Pearson/Prentice Hall. https://books.google.co.id/books?id=coQqAQAAMAAJ
Rochmatullah, M. R., & Hartanto, R. (n.d.). Determminasi Kualitas Audit … Mahameru Rosy Rochmatullah et. all. 6, 27–52.
Sani, A. (2017). Otonomi Daerah Esensi, Tujuan dan Manfaatnya bagi Provinsi Kepulauan Bangka Belitung.
Sari, R. A., & Rochmatullah, M. R. (2023). Analisis Pengaruh Penerimaan Pajak Daerah Dan Retribusi Daerah Terhadap Indeks Pembangunan Manusia Kabupaten Dan Kota Provinsi Jawa Tengah (Periode Tahun 2017- 2021). Management Studies and Entrepreneurship Journal, 4(5), 5983–5994.
Sanjaya, D., & Helmy, H. (2021). Pengaruh Pendapatan Asli Daerah (PAD), Kekayaan Daerah, Sisa Lebih Pembiayaan Anggaran (SILPA) terhadap Belanja Modal dengan Petumbuhan Ekonomi sebagai Variabel Moderasi Pada Pemerintah Provinsi Se- Indonesia periode 2015-2019. Jurnal Eksplorasi Akuntansi, 3(2), 450–469. https://doi.org/10.24036/jea.v3i2.369
Sen, A. (1999). Development as Freedom. Oxford University Press.
Setiana, S. (2010). Analisis Laporan Keuangan untuk Menilai Kinerja Keuangan pada PT Astra International Tbk Periode 2007-2009. Maksi, 3.
Skorková, Z. (2016). Competency Models in Public Sector. Procedia - Social and Behavioral Sciences, 230(May), 226–234. https://doi.org/10.1016/j.sbspro.2016.09.029
Spencer, L. M., & Spencer, S. M. (1993). Competence at Work: Models for Superior Performance. Japan Productivity Center. John Wiley & Sons, Inc., 456.
Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Alfabeta.
Todaro, M., & Smith, S. C. (2006). Economic Development. In Economic Development. 9571(2), 12–17.
Wibowo. (2007). Manajemen kinerja. Jakarta?: Raja Grafindo Persada.
Xue, W., Li, H., Ali, R., & Ur Rehman, R. (2020). Knowledge Mapping of Corporate Financial Performance Research: A Visual Analysis Using Cite Space and Ucinet. Sustainability (Switzerland), 12(9). https://doi.org/10.3390/SU12093554
Yulinchton, M. R., Ariani, M. B. N., & Triwahyuningtyas, N. (2022). Analisis Kinerja Keuangan Pemerintah Daerah: Studi Kasus di Kabupaten Tegal Periode 2016-2019. Jurnal Maksipreneur: Manajemen, Koperasi, Dan Entrepreneurship, 11(2), 303. https://doi.org/10.30588/jmp.v11i2.893
Zastrow, C. (2017). Introduction to Social Work and Social Welfare: Empowering People (12th ed.). Boston: Cengage Learning.
Zulkarnain, Z. (2020). Analisis Rasio Keuangan untuk Mengukur Kinerja Keuangan Pemerintah Kabupaten/Kota di Jawa Barat. Cakrawala-Repositori IMWI, 3(1), 61–74.
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