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THE INFLUENCE OF LOCAL TAX, LOCAL RETRIBUTION, AND AUDIT OPINION ON EXPENDITURE PERFORMANCE IN LOCAL GOVERNMENTS CENTRAL JAVA PROVINCE, INDONESIA
Corresponding Author(s) : Yeni Kuntari
Humanities & Social Sciences Reviews,
Vol. 7 No. 6 (2019): November
Abstract
Purpose: Capital expenditure is one of government performance. It is a component of direct expenditure in government budgets that produce fixed assets. This study aims to examine the influence of Local Tax, Local Retribution and Audit Opinion on Expenditure Performance in Regencies / Cities in Central Java Period 2014-2016.
Methodology: The populations in this study are 30 regencies and 6 cities in Central Java. The samples are 27 regencies and 6 cities in Central Java Period 2014-2016. The sampling technique in this study uses a purposive sampling nonprobability sample. The data analysis technique uses multiple linear regression.
Results: The results of this study indicate that partially Local Tax and Local Retribution have a positive significant influence on Expenditure Performance. Meanwhile, Audit Opinion has no significant influence on Expenditure Performance. The result simultaneously shows that there is a significant influence of Local Tax, Local Retribution and Audit Opinion on Expenditure Performance.
Implications: Based on the results of statistical calculations, this study yields the conclusion that the Local Tax has a significant influence on the Performance of Local Government Expenditure of Regencies / Cities in Central Java Period Year 2014-2016.
Keywords
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- Arsyad, Lincolin. 2004. Economic development. Yogyakarta: The Publishing Division of Sekolah Ekonomi YKPN.
- Bastian, Indra. 2006. Public Sector Accounting An Introduction. Jakarta: Erlangga.
- Central Bureau of Statistics. 2017. Jawa Tengah Dalam Angka.
- Halim, Abdul. 2001. Regional Financial Management. Yogyakarta: AMP YKPN.
- Halim, Abdul & Syukriy Abdullah. 2004. “The Effect of General Allocation Funds and Local Original Income on Capital Expenditures (Empirical Study of Regencies and Cities in Java and Bali. Journal of Economics STEI, Number 2, Year XIII, Page 25
- Indrarti, Nuansa Mega Okky. 2011. Relationship Between Audit of opinion on Local Government Financial Statements, Local Own Revenue (PAD), and General Allocation Fund (DAU) to Regional Financial Performance. Journal of Riau University.
- Indriantoro, Nur & Bambang Supomo. 1999. Business Research Methodology: For Accounting and Management. First Edition. Yogyakarta: BPFE.
- Irsutami, Novita Angelina. 2011. Relationship Between Audit opinion on Regional Financial Report, Local Own Revenue (PAD) and General Allocation Fund (DAU) With District/City Financial Performance. Journal of Accounting at Diponegoro University.
- Jensen & W. Meckling. 1976. Theory Of The Firm: Managerial Behavior, Agency cost, AndOwnership Structure. Journal Of Financial Economics. 4, 305-360. https://doi.org/10.1016/0304-405X(76)90026-X DOI: https://doi.org/10.1016/0304-405X(76)90026-X
- Kuntari, Y. 2010. The Analysis of Central Java Provincial Financial Performance and Its Implications for Extracting Potential Regional Original Revenues. Jurnal Aset, 10 (2), 225-238
- Kuntari Y., Chariri A., & Prabowo TJW, 2019. Capital Expenditure of Local Governments. Academy of Accounting and Financial Studies Journal. Volume 23, Issue 1.
- Mardiasmo. 2009. Public sector accounting.Yogyakarta: Andi.
- Masdiantini, Putu Riesty & Ni Made Adi Erawati. 2013. Effect of Local Government Size, Prosperity, Intergovernmental Revenue, Findings and Audit of CPC's opinion on Financial Performance. Journal of Accounting Faculty of Economics and Business.
- Mboci, Wangari Joseph & Makori Moronge. 2015. Determinants of Succesful Implementation Capital Expenditure Projects in the Brewing Sector in Kenya; A case of East African Breweries Limited. International Journal of Bussiness & Law Research 3(2): 1-19. April –June.
- Mulyadi. 2002. Auditing. 6th ed. Jakarta: Salemba Empat.
- Nanda, Famalyo. 2015. The influence of local taxes, regional levies and general allocation funds (DAU) on the performance of regional finance at the district / municipal governments of Riau Islands province in 2009-2013. Journal of Accounting Faculty of Economics and Business Universitas Riau
- Peraturan Menteri Dalam Negeri Nomor 13 tahun 2006 tentang Pedoman Pengelolaan Keuangan Daerah.
- Rukmana, Wan Vidi. 2013. Effect of Local Taxes, Regional Levies and Balancing Funds on the Financial Performance of Riau Islands Provincial Government. E-Journal StudentAccounting Department Faculty of Economics Maritime University Raja Ali Haji, Tanjungpinang.
- Sumarmi, Saptaningsih. 2009. “Effect of Local Original Income, General Allocation Funds, and Special Allocation Funds to the Regional Capital Expenditure of Regencies / Municipalities in Provision D.I Yogyakarta ", Akmenika UPY, Volume IV, Number 1, Page 55 - 65.
- Sumawan, I Wayan & I Made Sukartha. 2016. Factors Influencing the Performance of District / City Government Expenditure in Bali Province. Journal of Accounting Udayana University Bali
- UU No. 15 Tahun 2004 tentang Pemeriksaan Pengelolaan dan Tanggung Jawab Keuangan Negara.
- UU No 22 Tahun 1999 tentang Perimbangan Keuangan antar Pemerintah Pusat dan Daerah. UU No. 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah.
- UU No. 32 Tahun 2004 tentang Pemerintah Daerah.
- UU No. 33 Tahun 2004 tentang Perimbangan Keuangan antara Pemerintah Pusat dan Pemerintah Daerah.
- UU No. 34 Tahun 2000 tentang Pajak Daerah dan Retribusi Daerah.
- Virgasari, Aviva. 2009. Relationship Between Audit opinion On Regional Financial Report, Local Own Revenue (PAD), and General Allocation Fund (DAU) With Local Financial Performance. Thesis Bachelor Degree of Accounting Faculty of Economics, Brawijaya University, Malang.
- www.bpk.go.id. Laporan Hasil Pemeriksaan Pemeriksaan Laporan Keuangan oleh BPK. diakses tanggal 10 Juli 2018.
- www.djpk.depkeu.go.id. Laporan Realisasi APBD Provinsi Jawa Tengah. Diakses tanggal 10Juli 2018.
- www.djkd.kemendagri.go.id Data on Realization Report of Central Java Provincial APBD.Retrieved July 10, 2018.
- www.djpk.kemenkeu.go.id. Laporan Realisasi APBD Provinsi Jawa Tengah. Diakses tanggal10 Juli 2018.
References
Arsyad, Lincolin. 2004. Economic development. Yogyakarta: The Publishing Division of Sekolah Ekonomi YKPN.
Bastian, Indra. 2006. Public Sector Accounting An Introduction. Jakarta: Erlangga.
Central Bureau of Statistics. 2017. Jawa Tengah Dalam Angka.
Halim, Abdul. 2001. Regional Financial Management. Yogyakarta: AMP YKPN.
Halim, Abdul & Syukriy Abdullah. 2004. “The Effect of General Allocation Funds and Local Original Income on Capital Expenditures (Empirical Study of Regencies and Cities in Java and Bali. Journal of Economics STEI, Number 2, Year XIII, Page 25
Indrarti, Nuansa Mega Okky. 2011. Relationship Between Audit of opinion on Local Government Financial Statements, Local Own Revenue (PAD), and General Allocation Fund (DAU) to Regional Financial Performance. Journal of Riau University.
Indriantoro, Nur & Bambang Supomo. 1999. Business Research Methodology: For Accounting and Management. First Edition. Yogyakarta: BPFE.
Irsutami, Novita Angelina. 2011. Relationship Between Audit opinion on Regional Financial Report, Local Own Revenue (PAD) and General Allocation Fund (DAU) With District/City Financial Performance. Journal of Accounting at Diponegoro University.
Jensen & W. Meckling. 1976. Theory Of The Firm: Managerial Behavior, Agency cost, AndOwnership Structure. Journal Of Financial Economics. 4, 305-360. https://doi.org/10.1016/0304-405X(76)90026-X DOI: https://doi.org/10.1016/0304-405X(76)90026-X
Kuntari, Y. 2010. The Analysis of Central Java Provincial Financial Performance and Its Implications for Extracting Potential Regional Original Revenues. Jurnal Aset, 10 (2), 225-238
Kuntari Y., Chariri A., & Prabowo TJW, 2019. Capital Expenditure of Local Governments. Academy of Accounting and Financial Studies Journal. Volume 23, Issue 1.
Mardiasmo. 2009. Public sector accounting.Yogyakarta: Andi.
Masdiantini, Putu Riesty & Ni Made Adi Erawati. 2013. Effect of Local Government Size, Prosperity, Intergovernmental Revenue, Findings and Audit of CPC's opinion on Financial Performance. Journal of Accounting Faculty of Economics and Business.
Mboci, Wangari Joseph & Makori Moronge. 2015. Determinants of Succesful Implementation Capital Expenditure Projects in the Brewing Sector in Kenya; A case of East African Breweries Limited. International Journal of Bussiness & Law Research 3(2): 1-19. April –June.
Mulyadi. 2002. Auditing. 6th ed. Jakarta: Salemba Empat.
Nanda, Famalyo. 2015. The influence of local taxes, regional levies and general allocation funds (DAU) on the performance of regional finance at the district / municipal governments of Riau Islands province in 2009-2013. Journal of Accounting Faculty of Economics and Business Universitas Riau
Peraturan Menteri Dalam Negeri Nomor 13 tahun 2006 tentang Pedoman Pengelolaan Keuangan Daerah.
Rukmana, Wan Vidi. 2013. Effect of Local Taxes, Regional Levies and Balancing Funds on the Financial Performance of Riau Islands Provincial Government. E-Journal StudentAccounting Department Faculty of Economics Maritime University Raja Ali Haji, Tanjungpinang.
Sumarmi, Saptaningsih. 2009. “Effect of Local Original Income, General Allocation Funds, and Special Allocation Funds to the Regional Capital Expenditure of Regencies / Municipalities in Provision D.I Yogyakarta ", Akmenika UPY, Volume IV, Number 1, Page 55 - 65.
Sumawan, I Wayan & I Made Sukartha. 2016. Factors Influencing the Performance of District / City Government Expenditure in Bali Province. Journal of Accounting Udayana University Bali
UU No. 15 Tahun 2004 tentang Pemeriksaan Pengelolaan dan Tanggung Jawab Keuangan Negara.
UU No 22 Tahun 1999 tentang Perimbangan Keuangan antar Pemerintah Pusat dan Daerah. UU No. 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah.
UU No. 32 Tahun 2004 tentang Pemerintah Daerah.
UU No. 33 Tahun 2004 tentang Perimbangan Keuangan antara Pemerintah Pusat dan Pemerintah Daerah.
UU No. 34 Tahun 2000 tentang Pajak Daerah dan Retribusi Daerah.
Virgasari, Aviva. 2009. Relationship Between Audit opinion On Regional Financial Report, Local Own Revenue (PAD), and General Allocation Fund (DAU) With Local Financial Performance. Thesis Bachelor Degree of Accounting Faculty of Economics, Brawijaya University, Malang.
www.bpk.go.id. Laporan Hasil Pemeriksaan Pemeriksaan Laporan Keuangan oleh BPK. diakses tanggal 10 Juli 2018.
www.djpk.depkeu.go.id. Laporan Realisasi APBD Provinsi Jawa Tengah. Diakses tanggal 10Juli 2018.
www.djkd.kemendagri.go.id Data on Realization Report of Central Java Provincial APBD.Retrieved July 10, 2018.
www.djpk.kemenkeu.go.id. Laporan Realisasi APBD Provinsi Jawa Tengah. Diakses tanggal10 Juli 2018.