Karakteristik Anggota Legislatif dan Kinerja Pemerintah Daerah

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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.

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

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