Kinerja Keuangan Daerah, Korupsi dan Kesejahteraan Masyarakat dalam Perspektif Teori Agensi

Afrimayosi, Afrimayosi (2020) Kinerja Keuangan Daerah, Korupsi dan Kesejahteraan Masyarakat dalam Perspektif Teori Agensi. Jurnal thesis, STIE YKPN.

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Abstract

Public welfare is the ultimate goal of the state development. The implementation of fiscal decentralization is one of the instruments to realize public welfare in the regions by bringing public services closer to the community. The relationship between local government and society in the perspective of agency theory is interesting to study. Local governments in carrying out their authority and responsibilities are expected to achieve good financial performance and then are expected to be able to improve the public welfare. However, on the one hand, the authority possessed by local governments can lead to opportunistic behavior in the form of acts of corruption that can hinder the achievement of people's welfare. This study aims to determine the long-term effects of local financial performance and the level of corruption on public welfare as measured by the human development index. The study was conducted in all provinces in Indonesia. The data used are regional financial performance and the level of corruption in 2011-2016 to predict the 2013-2018 human development index. Hypothesis testing is done by using the Structural Equation Model of WarpPLS. There were 186 samples collected using the purposive sampling method. The results showed that local financial performance had a positive effect on public welfare and the level of corruption had a negative effect on public welfare.

Item Type: Thesis (Jurnal)
Uncontrolled Keywords: agency theory, local financial performance, corruption, human development index, public welfare
Divisions: Program Pasca Sarjana > Jurnal Tesis Magister Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 03 Sep 2020 04:03
Last Modified: 03 Sep 2020 04:03
URI: http://repository.stieykpn.ac.id/id/eprint/885

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