ANALISIS PERBEDAAN KINERJA PEMERINTAH DAERAH YANG DIPIMPIN KEPALA DAERAH BERLATAR BELAKANG ENTREPRENEUR DAN NONENTREPRENEUR
DOI:
https://doi.org/10.32678/bs.v4i1.1072Keywords:
entrepreneur, local government performance, audit opinionAbstract
Abstract
In the implementation of regional autonomy, the regional head is expected to
implement visionary and innovative leadership patterns to fulfill his
obligations in developing regions, providing quality services, and creating
prosperity of the local community. In this study, the sample used is limited to
local governments in Sumatera and Java who conducted elections of regional
heads (Pilkada) in 2010 ie as many as 111 provinces, districts, and cities. The
data used secondary data, namely the score of local government in ranking
and performance status of local government, obtained from the website of the
Ministry of Home Affairs; and Audit Opinion, as seen in the summary of
audit report result by the Supreme Audit Board (BPK). The conclusions of
this study are: 1) there is a difference between the performance of local
government in Sumatera and Java, led by the Head of Region entrepreneur
and non-entrepreneur background based on score of local government in
determining the rank and status of local government administration; 2) There
is no difference between the performance of local government in Sumatera and
Java led by the head of region with entrepreneur and non-entrepreneur
background based on audit opinion of Supreme Audit Board (BPK) on Local
Government Financial Report (LKPD)









