Determinants of Local Government Accountability

Evidence from Central Java Province, Indonesia

DOI

10.2991/assehr.k.220204.061How to use a DOI?

Keywords

local government; accountability; local own revenue; fiscal decentralization; complexity

Abstract

This research aims to examine the factors that determine local government accountability as a dependent variable measured by the audit opinion of the financial statements. Specifically, the focus of this research was based on a local government located in Central Java, Indonesia, where the determinants include several variables, such as management control systems, economic growth, local government size, complexity, fiscal decentralization, human development index, and the population. Meanwhile, 138 financial statements were used in this research, which were provided by the local governments in Central Java province during the 2015-2018 observation. Regression is used to test the effect of determinant variables on local government accountability and the result of the statistical test shows that local government size, economic growth, and fiscal decentralization have a significant effect on local government accountability. While the total assets and economic growth have a positive effect on accountability, fiscal decentralization has a negative effect. Management control systems, human development index, and complexity, on the other hand, have no significant effect on accountability. Therefore, this research concludes that it is important to consider these determinant variables for local government accountability.

Copyright

© 2022 The Authors. Published by Atlantis Press SARL.

Open Access

This is an open access article under the CC BY-NC license.

Download article (PDF)

TY  - CONF
AU  - Doddy Setiawan
AU  - Jaka Winarna
AU  - Yoga Pratama Nugroho
PY  - 2022
DA  - 2022/02/15
TI  - Determinants of Local Government Accountability
BT  - Proceedings of the Second International Conference on Public Policy, Social Computing and Development (ICOPOSDEV 2021)
PB  - Atlantis Press
SP  - 400
EP  - 405
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.220204.061
DO  - 10.2991/assehr.k.220204.061
ID  - Setiawan2022
ER  -