Open Access Open Access  Restricted Access Subscription Access

Accountability and Incumbent Re-election in Indonesian Local Government

Retno Yuliati, Soemarso Slamet Raharjo, Dodik Siswantoro

Abstract


This paper examines the relationship of financial and performance accountability towards incumbent re-election in Indonesian local election. Sample of this research is 56 regencies and cities that held local election with an observation period of 2011 until 2013. Audit opinion and audit finding data are used to measure financial accountability; meanwhile the performance score and evaluation of performance accountability are used as proxy of performance accountability. The analysis shows that higher audit finding of the weakness of internal control system decrease the probability of re-election and higher performance score increase the probability of re-election. In contrast, audit opinion, audit finding of non-compliance to the regulation and legislation, and evaluation of performance accountability have no relationship with the probability of incumbent re-election.

DOI : https://doi.org/10.21632/irjbs.9.3.157-168 

Keywords:
Audit Opinion, Audit Finding, Financial Accountability, Performance Accountability, Local Government, Incumbent Re-election


Full Text:

PDF pp.157-168

Refbacks

  • There are currently no refbacks.




Recent Articles

Risks Management of Ready-Made Garments Industry In Bangladesh April-July 2017 by Morshadul Hasan, Appel Mahmud

Determinants of Exporting Firm: Case of Food Processing Sector in Indonesia April-July 2017 by Amzul Rifin

Career Persistence Model for Female Engineers in the Indonesian Context April-July 2017 by Lies Dahlia, Lenny Sunaryo

Recent Articles

The Antecedent Variables Of Quality Of Life Among Female Factory Workers April-July 2017 by Sylvia Diana Purba, Christine Winstinindah Sandroto

The Influence of Innovation and Entrepreneurial Self-Efficacy to Digital Startup Success April-July 2017 by Agnes Dessyana, Benedicta Prihatin Dwi Riyanti