Monday February 18th 2019

Persistence of Indonesian Local Government Performances: Evaluationof EKPPD

Dwi Martani

Panggah Tri Wicaksono




This study focuses on the consistency of current performance of local governments (EKPPD) in Indonesia. It analyzes whether current performance has been consistent throughout the years. The consistency is assessed on the EKPPD scores, EKPPD rankings, and EKPPD component scores. This study also examines whether current year’s performance affects local government performance in the following year. This research uses data for five years (2009-2013) and applies both of qualitative and quantitative analysis. The results show that there are inconsistencies of current EKPPD scores, EKPPD rank, as well as its components. It also finds that there is no correlation between EKPPD main components showing that the components might be appropriate to measure performance. However, further studies need to further elaborate and analyze all EKPPD components to assess whether it has reflected the actual performance of Indonesian local governments. The results also suggest current year’s performance positively affect the performance in the following year and indicates that Indonesian local governments tend to improve their performance according to the evaluation provided by the central government.


Keywords: EKPPD, persistence, consistency, performance measurement, local government

Dipresentasikan pada Asian Academic Accounting Association 16th Annual Conference, Bandung, Jawa Barat, Indonesia, 15 – 17 November 2015, Penyelenggara: FE. Persistence of Indonesian Local…

Latest Topics

Akuntansi Royalti

Royalti dalam sebuah perusahaan dapat dilihat dari beberapa aspek. Perusahaan yang menggunakan lisensi hak kekayaan [Read More]

Riset Akuntansi Sektor Publik

Berikut konsep sektor publik yang diajarkan dalam kuliah riset sektor publik. Konsep Sektor Publik 04022019 SRSP 2 [Read More]

Materi Perpajakan I Semester Genap Tahun Akademik 2018/2019

Berikut materi pembelajaran perpajakan 1 untuk tahun akademik 2018/2019. Materi yang telah diupdate Pengantar [Read More]


Berikut overview standar baru dan beberapa topik skripsi terkait dengan standar akuntansi. Overview Perkembangan [Read More]

Akuntansi Pendapatan dari Kontrak Pelanggan PSAK 72

Berikut bahan untuk memahami akuntansi pendapatan dari kontrak pelanggan dan beberapa sumber yang diambil dari beberapa [Read More]

Popular Topics

Dokumen Publikasi puisi