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Research Paper | Economics | Indonesia | Volume 5 Issue 2, February 2016

Relationship Good Governance with Welfare Society Mediated by Local Government Financial Disclosure and Audit Report Opinion (Study on Local Government South Southeast Sulawesi)

Mulyati Akib | Abdul Hamid Habbe | Yohanis Rura ^[2] | Adnan Hakim ^[5]

Abstract: This research to 1) identify and explain the influence of good governance to the welfare of society with indicators GDP, public consumption and HDI, 2) identify and explain the influence of good governance to the welfare of society through disclosure financial statement local government, and audit report opinion. This research uses secondary data with the 37 local government consisting of first local government of South Sulawesi with 24 cities/districts and first local governments Southeast Sulawesi with 12 cities/districts using census method. The data were tabulated and yielded negative results were excluded from the sample so that the data is processed by 170 samples. Testing is done with the purpose of data variables t+2. The data were analyzed using path analysis. The results showed that 1) Good Governance affect welfare society with consumption indicators and HDI, 2) Good Governance affect welfare society with private consumption and HDI indicators through audit report but Good Governance has no effect on welfare society through disclosure Financial Statement Local Government, Good Governance has no effect on welfare society with the GDP indicator through audit report.

Keywords: Good Governance, Financial Statement Local Government, Audit Report, Welfare Society

Edition: Volume 5 Issue 2, February 2016,

Pages: 789 - 800