All of those aspects are part of public sector reform to pursue good governance and clean government. The reformation agenda occurs in all aspects that called “total reform.” Bureaucracy system, legal and institutional, financial management, public sector audit as well as accounting are the most important aspect that has been reformed. Since the reformation movement in 1998 there are massive changes in management of Indonesian public sector organizations. It has been one decade public sector reform in Indonesia going on. Keywords: Entrepreneur, Performance, PAD growth, PDRB growth, Poverty, Human Development Index Jurnal Akuntansi Lainnya: Pengaruh Profitabilitas, Leverage, dan Growth Terhadap Kebijakan Dividen dengan Good Corporate Governance sebagai Variabel Intervening Local governments led by entrepreneur on average has better performance compared to non-entrepreneur measured by PAD growth, economic growth, poverty, and HDI. This study provides evidence that the performance between local governments led by entrepreneur and non-entrepreneur is significantly different. The two-sample Kolmogorov-Smirnov test is used to analyze data. The existing data classified into two groups based on the background of local government leader, 35 of them categorized as entrepreneur and 67 categorized as non-entrepreneur local government leader. The samples of this study consist of 102 local governments in West Java, D.I. The purpose of this study is to examine whether local governments led by entrepreneur have better performance compare to non-entrepreneur in terms of local government original revenue growth (Pendapatan Asli Daerah), economic growth, level of poverty, and Human Development Index.
This study examines the difference of performance between local governments led by entrepreneur and non-entrepreneur. (e-mail: Akuntansi Sektor Publik – SNA 13] The Analysis of Entrepreneurial Leader on Local Government Performanceįaculty of Economics Universitas Islam Indonesia