PENGARUH KARAKTERISTIK PEMERINTAH DAERAH DAN TEMUAN AUDIT BPK TERHADAP KINERJA PEMERINTAH DAERAH (Studi pada kabupaten/kota di Provinsi Jawa Tengah Pada Periode 2009-2011)

Role of Government as public service and target development country become a better service. Therefore, this government have a control system, evaluation, and measurement performance achieved by government. This study aims to analyze and examine to influence characteristics Local Government and finding Audit BPK for financial progress Local Government District/Cities. The hypothesis (1) characteristics Local Government affect performance Local Government District/Cities, (2) findings Audit BPK affects performance Local Government District/Cities. Samples are 35 in Central Java Province each year. Then, total sample are 105 observation about performance local government of 3 years (2009, 2010, 2011).The population in this study are all of Local Government District/Cities in Central Java Province 2009-2011. Data were analyzed using Multiple linear regression analysis The results of this study indicate that five variables that describe the charcacteristics of government, wealth of local government and district status has a positive effect significanton the local government financial progress, size, intergovernmental revenue, and capital expenditures had no effect to the performance of local government districts/cities. While audit findings had no significant on performance of local government