Research Article
Government Performance Analysis: The Impact of Re-election of Regional Heads (Incumbents)
@INPROCEEDINGS{10.4108/eai.14-8-2024.2351655, author={Abel Nur Safitri and Muhammad Ikbal Abdullah and Andi Chairil Furqan and Megawati Megawati}, title={Government Performance Analysis: The Impact of Re-election of Regional Heads (Incumbents)}, proceedings={Proceedings of the 4th International Conference on Business, Accounting, and Economics, ICBAE 2024, 14-15 August 2024, Purwokerto, Indonesia}, publisher={EAI}, proceedings_a={ICBAE}, year={2024}, month={11}, keywords={government financial management performance local elections incumbents regional heads}, doi={10.4108/eai.14-8-2024.2351655} }- Abel Nur Safitri
Muhammad Ikbal Abdullah
Andi Chairil Furqan
Megawati Megawati
Year: 2024
Government Performance Analysis: The Impact of Re-election of Regional Heads (Incumbents)
ICBAE
EAI
DOI: 10.4108/eai.14-8-2024.2351655
Abstract
This study aims to investigate the impact of re-elected regional leaders (incumbents) on financial performance in local governments in Indonesia. Using the purposive sampling method, this study used Indonesian local government data in 2015, 2017, 2018 and 2020 with a total sample of 811 observations. Using three indicators that are measured using audit opinion, follow-up audit recommendations and audit findings. The results of the study indicate that the incumbent has an impact on the follow-up of audit recommendations and audit opinion, but has no impact on audit findings. This finding indicates that in simultaneous PILKADA, regions with strong incumbents tend to improve the follow-up of audit recommendations and audit opinions compared to regions with weak incumbents. This research has implications for strengthening regional head election mechanisms and paying attention to the quality of incumbent leadership to improve government financial management performance.
