Retrospective Voting Pada Pemilihan Kepala Daerah Di Indonesia: Akuntabilitas Keuangan dan Kinerja
DOI:
https://doi.org/10.31092/jpkn.v4i1S.1817Keywords:
akuntabilitas, kinerja, retrospective votingAbstract
Penelitian ini bertujuan untuk mengetahui pengaruh akuntabilitas keuangan dan akuntabilitas kinerja terhadap elektabilitas petahana pada pemilihan kepala daerah Indonesia periode 2015-2018. Kami memasukkan 139 sampel dari berbagai kotamadya dan kota yang melakukan pemilihan kepala daerah selama jangka waktu tersebut. Opini audit dan temuan penyimpangan audit digunakan untuk mengukur akuntabilitas keuangan, sedangkan skor kinerja dan evaluasi akuntabilitas kinerja digunakan untuk mengukur akuntabilitas kinerja. Analisis data dilakukan dengan menggunakan Small Stata 14.2. Hasil penelitian menunjukkan bahwa temuan penyimpangan audit dapat menurunkan elektabilitas petahana secara signifikan, sedangkan opini audit, skor kinerja dan evaluasi akuntabilitas kinerja tidak berpengaruh signifikan terhadap elektabilitas petahana.
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This work is licensed under a Creative Commons Attribution 4.0 International License.
