The Effect of Head of Region Characteristics on Local Government Financial Performance: The Case of Indonesia

摘要

This study investigated the effect of head of region characteristics on local government financial performance. The head of region characteristics consists of age, tenure, education level, gender and affiliation of political parties. The sample of the study consists of 1,100 Local Government Financial Report which has been audited by Supreme Audit Board during of 2011-2015 period. Financial performance was measured by using budget absorption and the ratio of regional autonomy. The results of the study found that age of the head of the region has a positive effect on the financial performance of local government, tenure of the regional head has a negative effect, education level of the regional head has no effect, female head of the region has a negative effect, and affiliation of local political parties has a negative effect on the financial performance of local government.