Karakteristik Anggota DPR dan Kinerja Pemerintah Daerah

Main Article Content

zaitul zaitul
Welly Jefrita
dandes rifa

Abstract

This study aim to invetigate the relationship between legistlatif’s characteristics and Local Government Performance.  Legislative’s characteristic is proxy  by size, age, gender and education background of  local legislatif ‘s members. Agency theory  is used to underpinned this relationship. The secondary data is used and gathered through  finance ministry’s website, and general election commissions. Using eighty-one  local governments, multivariate regression analyis is applied to analyse the data.  classical assumption test is assessed before interpretating the regression result.  Based on the t statistic and p-value,  all hypohoteses are rejected . however,  local government revenue has negative effect on local government performance.  Theortically, agency theory could not be used to understand the phonomena. Practical implication  discuss  in this paper.

Article Details

How to Cite
zaitul, zaitul, Jefrita, W., & rifa, dandes. (2021). Karakteristik Anggota DPR dan Kinerja Pemerintah Daerah . Akurasi : Jurnal Studi Akuntansi Dan Keuangan, 4(1), 73-86. https://doi.org/10.29303/akurasi.v4i1.66
Section
Articles
Author Biographies

Welly Jefrita, universitas bung hatta

Alumni Jurusan Akuntansi, Universitas Bung Hatta, Padang, Indonesia

dandes rifa, universitas bung hatta

Jurusan Akuntansi, Universitas Bung Hatta, Padang, Indonesia 

References

Abels, P. B., & Martelli, J. T. (2012). Independence and firm performance. Global Conference on Business and Finance Proceedings, 7(2), 81–86.
Adams, R. B., & Ferreira, D. (2009). Women in the boardroom and their impact on governance and performance. Journal of Financial Economics, 94(2), 291–309. https://doi.org/10.1016/j.jfineco.2008.10.007
Adeabah, D., Gyeke-dako, A., & Andoh, C. (2019). Board gender diversity, corporate governance and bank efficiency in Ghana : a two stage data envelope analysis ( DEA ) approach. Corporate Governance: The International Journal of Business in Society, 19(2), 299–320. https://doi.org/10.1108/CG-08-2017-0171
Ainin, S., Parveen, F., Moghavvemi, S., Jaafar, N. I., & Shuib, N. L. M. (2015). Factors influencing the use of social media by SMEs and its performance outcomes. Industrial Management & Data Systems, 115(3), 570–588. https://doi.org/10.1108/IMDS-07-2014-0205
Besley, T., Montalvo, J. G., & Reynal-Querol, M. (2011). Do educated leaders matter? The Economic Journal, 121(554), 205–227. https://doi.org/10.1111/j.1468-0297.2011.02448.x
Carter, D., Simkins, B., & Simpson, W. (2003). Corporate Governance, Board Diversity, and Firm Value. The Financial Review, Wiley Online Library, 38(1), 33–53. https://doi.org/10.1111/1540-6288.00034
Davis, J. H., Schoorman, F. D., & Donaldson, L. (1997). Towards a stewardship theory of management. Academy of Management Review, 22(1), 20–47. https://doi.org/10.2307/259249
Durbin, J., & Watson, G. S. (1950). Testing for serial correlation in least squares regression. I. Biometrika, 37, 1950.
Fakoya, M. B., & Nakeng, M. V. (2019). Board characteristics and sustainable energy performance of selected companies in South Africa. Sustainable Production and Consumption, 18, 190–199. https://doi.org/10.1016/j.spc.2019.02.003
Fama, E. F., & Jensen, M. C. (1983). Separation of Ownership and Control. Journal of Law and Economics, 26(2), 301–325. https://doi.org/10.1086/467037
Fiedler, F. E. (1986). The contribution of cognitive resources and leader behavior to organizational performance. Journal of Applied Social Psychology, 16(6), 532–548.
Glejser, H. (1969). A new test for heteroskedasticity. Association 64, 316 – 323. Journal of the American Statistical, 64, 316–323.
Goodstein, J., Gautam, K., & Boeker, W. (1994). The Effects of board size and diversity on strategic change. Strategic Management Journal, 15, 241–250.
Gordini, N., & Rancati, E. (2017). Gender diversity in the Italian boardroom and firm financial performance. Management Research Review, 40(1), 75–94. https://doi.org/10.1108/MRR-02-2016-0039
Grubbs, F. F. (1969). Procedures for Detecting Outlying Observations in Samples. Tachometric (Vol. 11).
Gujarati, D. (1995). Basic Econometric. Singapore: McGraw-Hill.
Hair Jr., J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2014). Multivariate Data Analsysis. Exploratory Data Analysis in Business and Economics. https://doi.org/10.1007/978-3-319-01517-0_3
Hambrick, D. C., & Mason, P. A. (1984). Upper Echelons: The Organization as a Reflection of Its Top Managers. Academy of Management Review, 9(2), 193–206. https://doi.org/10.5465/AMR.1984.4277628
Hsu, H. (2007). Boards of directors and audit committees in initial public offerings. DBA Dissertation. Nova Southeastern University.
Ilona, D., Zaitul, & Ethika. (2019). Supervisory board and company borrowing : the case of developing economics. Journal of Reviews on Global Economics, 8, 730–738.
Jensen, M, & Meckling, W. (1976). Theory of the firm: Managerial behaviour, agency costs and ownership. Strategic Management Journal, 21(4), 1215–1224.
Jensen, Michael, & Meckling, W. (1976). Theory of the firm: managerial behavior, agency costs, and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1017/CBO9780511817410.023
Kagzi, M., & Guha, M. (2018). Does board demographic diversity influence firm performance? Evidence from Indian-knowledge intensive firms. Benchmarking, 25(3), 1028–1058. https://doi.org/10.1108/BIJ-07-2017-0203
Kang, E., & Zardkoohi, A. (2005). Board leadership structure and firm performance. Corporate Governance, 13(6), 785–799. https://doi.org/10.1111/j.1467-8683.2005.00470.x
Kang, H., Cheng, M., & Gray, S. J. (2007). Corporate Governance and Board Composition : Diversity and Independence of Australian Corporate Governance and Board Composition : diversity and independence of Australian boards. Corporate Governance-an International Review, 15.2(August 2016), 194–207. https://doi.org/10.1111/j.1467-8683.2007.00554.x
Manning, M. L., & Munro, D. (2004). The business survey researcher’s SPSS cookbook (2nd ed). Sydney: Pearson Education.
Mccahery, J. a, & Vermeulen, E. P. M. (2014). Understanding the Board of Directors after the Financial Crisis. Journal of Law and Society, 41(1), 121–151. https://doi.org/10.2139/ssrn.2336614
Mcclelland, P. L., Barker, V. L., & Oh, W.-Y. (2012). CEO career horizon and tenure : Future performance implications under different contingencies. Journal of Business Research, 65, 1387–1393. https://doi.org/10.1016/j.jbusres.2011.09.003
Melmusi, Z., Ilona, D., Elfiswandi, & Kurniawan, A. (2019). Do Diversity of Directors Improve Market Performance. In The First Economics, Law, Education and Humanities International Conference (Vol. 2019, pp. 125–136). https://doi.org/10.18502/kss.v3i14.4303
Noviyanti, N. A., & Kiswanto. (2016). Pengaruh Karakteristik Pemrintah Daerah Temuan Audit BPK Terhadap Kinerja Keuangan Pemerintah Daerah. Accounting Analysis Journal, 5(1), 1–10. https://doi.org/ISSN 2252-6765
Pfeffer, J. (1972). Size and Composition of Corporate Boards of Directors: The Organization and its Environment. Administrative Science Quarterly, 17(2), 218–228. https://doi.org/10.2307/2393956
Robeson, D., & Connor, G. C. O. (2013). Boards of Directors , Innovation , and Performance : An Exploration at Multiple Levels. J. Prod Innov Manag, 30(4), 608–625. https://doi.org/10.1111/jpim.12018
Saragih, H., & Setyaningrum, D. (2015). Pengaruh Pengawasan Fungsional dan Legislatif terhadap Kinerja Pemerintah di Indonesia tahun 2011-2012. In Simposium Nasional Akuntansi, XVIII (pp. 1–26). Medan.
Sesotyaningtyas, M. (2012). Pengaruh Leverage, Ukuran Legislatif, Intergovernmental Revenue Dan Pendapatan Pajak Daerah Terhadap Kinerja Keuangan Pemerintah Daerah. Accounting Analysis Journal, 1(1), 1–6.
Wooldridge, J. M. (2003). Introductory Econometrics: A Modern Approach (2nd Editio). Ohio: Thomson South Western. https://doi.org/10.1017/asb.2017.16
Zaitul, Melmusi, Z., & Ilona, D. (2019). Corporate governance and corporate performance: Financial crisis 2008. Journal of Reviews on Global Economics, 8, 625–636.
Abstract viewed = 36 times
PDF downloaded = 22 times