An econometric analysis of evaluation and improvement of budget performance in local government


  • Enkeleda Lulaj Finance and Accounting
  • Muthmainnah Universitas Al Asyariah Mandar West Sulawesi Indonesia,


Local governments, financial-budget indicators, budget performance, factor analysis, multiple regression analysis


This paper provides a summary of studies focusing on the use of budget information in performance evaluation and
improvement during budget governance. The survey shows that studies have accepted that this information is used in different
ways. In this case, various factors have been identified for evaluating and improving budget performance in local governments.
Despite this breadth of analysis, a critical review of the literature shows that in recent years local governments need to improve
budget indicators to increase performance. Furthermore, this empirical study tends to guide local governments in choosing the
right methodology for improving and evaluating budget performance. The research was conducted in local governments through
a questionnaire that gave very important recommendations for budget performance.


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How to Cite

Lulaj, E., & Muthmainnah. (2021). An econometric analysis of evaluation and improvement of budget performance in local government: Array. Acta Universitatis Danubius. Œconomica, 17(1). Retrieved from



Business Administration and Business Economics