Academy of Accounting and Financial Studies Journal (Print ISSN: 1096-3685; Online ISSN: 1528-2635)


The Effect of Legislative Oversight, Budget Transparency, And Internal Auditor Quality on Local Government Performance With Total Asset Moderation: A Case Study In Indonesia

Author(s): David HM Hasibuan

This study aims to examine the relationship between legislative oversight, budget transparency, and the quality of internal auditors on local government performance. To achieve the research objectives, we observed 26 4 local governments in the 2018 period. The scope limitation in 2018 was due to budget transparency data using a form on the local government website. This study uses descriptive statistics and multiple regression analysis to assist in data processing the findings in this study, among others. Legislative supervision and internal quality auditors do not affect the local government's performance, and local government financial reports' quality impact on local government performance. However, budget transparency positively affects local government performance and local government financial reports' quality. Another finding is that total assets can moderate by weakening the influence of supervision on local government performance. On the other hand, total assets cannot reconcile the effect of internal auditors' transparency and quality on local government performance. Thus, it is necessary to strengthen regional asset management as a supporting resource to strengthen legislative members' competence and strengthen internal auditors within the provincial government's scope.

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