PENGARUH KARAKTERISTIK DAERAH DAN TINGKAT KETIDAKPATUHAN SPI TERHADAP KINERJA PEMERINTAH DAERAH

Abstract

This research aimed to find out the effect of local governmen characteristics and the level of non-compliance with
SPI on the local or district government performance of Indonesia in budget period of 2015. The performance
measurement use performance evaluation of local government organizers (EKKPD), with the source of EKKPD
taken from financial statement of local government. The population was local government in Indonesia. While,
the data collection technique used purposive sampling,in which the sample was based on criteria given. In line
with, there were 140 local government of indonesia as sample. The research result, from linear regression
statistics, concluded local size, the level of dependence on the central government, capital expenditure and the
level of non-compliance with SPI had significant effect on the local governments performance. However, for the
capital expenditure, the direction was not in accordance with the research hypothesis as its result was negative.
Moreover,the regional wealth level did not affect the local governments performance.
Keyword: local government performance, LPPD, EKPPD, local characteristics, level of non-compliance SPI.