Dr. Dwi Martani

Universitas Indonesia – Fakultas Ekonomi dan Bisnis – Ilmu Akuntansi

Dwi Martani

Panggah Tri Wicaksono


This study focuses on the consistency of current performance of local governments (EKPPD) in Indonesia. It analyzes whether current performance has been consistent throughout the years. The consistency is assessed on the EKPPD scores, EKPPD rankings, and EKPPD component scores. This study also examines whether current year’s performance affects local government performance in the following year. This research uses data for five years (2009-2013) and applies both of qualitative and quantitative analysis. The results show that there are inconsistencies of current EKPPD scores, EKPPD rank, as well as its components. It also finds that there is no correlation between EKPPD main components showing that the components might be appropriate to measure performance. However, further studies need to further elaborate and analyze all EKPPD components to assess whether it has reflected the actual performance of Indonesian local governments. The results also suggest current year’s performance positively affect the performance in the following year and indicates that Indonesian local governments tend to improve their performance according to the evaluation provided by the central government.

Keywords: EKPPD, persistence, consistency, performance measurement, local government

Dipresentasikan pada Asian Academic Accounting Association 16th Annual Conference, Bandung, Jawa Barat, Indonesia, 15 – 17 November 2015, Penyelenggara: FE. Persistence of Indonesian Local…