Public Governance dan Kinerja Keuangan Pemerintah Daerah di Indonesia

3rd Economics & Business Research Festival. Proceeding Seminar &Call For Papers : Business Dynamics Toward Competitive Economic Region Of Asean (Salatiga : 2014), p. 1620 - 1632The aims of this study is to examine the effect of public governance implementation on financial performance of Indonesian local governments. Public governance implementation was measured by local government’s transparency, accountability, legal culture, and community participation. Data was obtained from the website of Transparency International Indonesia, Supreme Audit Board, Ministry of Internal Affair, and Election Commission. Fifty local governments surveyed by Tansparency International Indonesia in 2010 used as a sample. Results from multiple regression analysis show that legal culture which is proxied by corruption perception index, and community participation proxied by number of election voters had positive significant influence in Indonesian local governments financial performance. The result simply that law enforcement and fair election foster public trust to pay taxes that increasing genuine incom