Coercive Isomorphism Kinerja Pemerintah Daerah : Perspektif Tata Kelola
Abstract
Tujuan Penelitian: untuk membuktikan pengaruh audit internal terhadap kinerja pemerintah daerah kabupaten dan kota di Provinsi Jawa Tengah.
Metode Penelitian: Penelitian yang dilakukan merupakan penelitian kuantitatif dengan menggunakan data sekunder yaitu Laporan Pertanggungjawaban (LPj) pemerintah daerah dan kota di Provinsi Jawa Tengah dengan jumlah tiga puluh lima pemerintah daerah yang terdiri dari dua puluh sembilan kabupaten dan enam kota dari tahun 2017 sampai dengan tahun 2023. Data dianalisis dengan model regresi data panel.
Originalitas/Novelty: Audit internal dengan indikator jumlah auditor internal masih sedikit dieksplor dalam konteks pengaruh tata kelola terhadap kinerja pemerintah daerah, terutama penelitian di Indonesia.
Hasil Penelitian: Audit internal yang diukur dengan jumlah auditor internal pemerintah daerah berpengaruh positif terhadap kinerja pemerintah daerah kabupaten dan kota di Provinsi Jawa Tengah.
Implikasi: Mekanisme koersif dengan proksi audit internal sebagai mekanisme koersif yang diukur dengan jumlah auditor internal menjadi faktor yang sangat signifikan berpengaruh dalam mendorong capaian kinerja. Ketersediaan auditor internal menjadi faktor esensial sebagai fungsi pengawasan pemerintah daerah untuk meningkatkan kinerja. Ketersediaan auditor internal akan berbanding lurus dengan capaian kinerja pemerintah daerah.
Research Objectives: The aim of this study is to prove the influence of internal audits on the performance of district and city governments in Central Java Province.
Research Method: The research conducted is a quantitative research using secondary data, namely the Accountability Report (LPj) of regional and city governments in Central Java Province with a total of thirty-five regional governments consisting of twenty-nine districts and six cities from 2017 to 2023. The data was analyzed using a panel data regression model.
Originality/Novelty: Internal audit with the indicator of the number of internal auditors is still little explored in the context of the influence of governance on local government performance, especially research in Indonesia.
Research Results: Internal audits measured by the number of local government internal auditors have a positive effect on the performance of district and city governments in Central Java Province.
Implications: Coercive mechanisms using internal audit as a proxy are a significant factor in driving performance. The availability of internal auditors is essential for local government oversight and performance improvement. The availability of internal auditors is directly proportional to local government performance.
Keywords
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DOI: https://doi.org/10.30596/jakk.v9i1.29645
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