Factors affecting financial performance in regional governments, legislative measures & audit findings of The Financial Audit Agency (BPK)
DOI:
https://doi.org/10.34117/bjdv10n1-014Keywords:
government financial performance, level of regional wealth, size of regional government, leverage, regional tax revenue, audit findingsAbstract
The aim of this research is to identify the determinants of financial performance of both the central government and regional governments. This research uses a meta-analysis approach with a sample of several articles, both from academic journals, theses or theses that examine government financial performance published from 2015 to 2022. The results of the research show that there are several factors that determine regional government financial performance, namely the level of wealth regions, size of local government, leverage, local tax revenues, audit findings. On the other hand, the level of dependence on central government, capital expenditure and legislative size are not proven to be factors that influence local government financial performance.
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