Assessing the efficiency of local government in Malaysia
The objective of this paper is to assess the level of efficiency of local government in Malaysia. Using data envelopment analysis (DEA), the research provides evidence on the efficiency of Malaysian local governments in terms of technical (TE), pure (PTE) and scale efficiency (SE). Secondary data ob...
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Institut Perakaunan Negara
2020
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| オンライン･アクセス: | http://irep.iium.edu.my/100346/7/100346_Assessing%20the%20efficiency%20of%20local%20government%20in%20Malaysia.pdf http://irep.iium.edu.my/100346/ http://jurnal.ipn.gov.my/wp-content/uploads/2020/12/1.-Assessing-the-Efficiency-of-Local-Government-in-Malaysia.pdf |
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my.iium.irep.1003462022-09-30T01:34:50Z http://irep.iium.edu.my/100346/ Assessing the efficiency of local government in Malaysia Ismail, Suhaiza Mohd Said, Julia Mohd. Amin, Husniyati HJ9701 Public accounting The objective of this paper is to assess the level of efficiency of local government in Malaysia. Using data envelopment analysis (DEA), the research provides evidence on the efficiency of Malaysian local governments in terms of technical (TE), pure (PTE) and scale efficiency (SE). Secondary data obtained from financial statements of 35 local governments over a period of seven years are used. DEA is performed using three inputs (tax revenues, fees and charges, subsidies from central government) and four outputs (net book value of land and buildings, net book value of motor vehicles, net book value of equipment and fittings, cost of goods and services). The results show that most Malaysian local governments recorded high technical efficiency (TE), pure technical efficiency (PTE) and scale efficiency (SE) with above 0.90 means scores. Institut Perakaunan Negara 2020-09 Article NonPeerReviewed application/pdf en http://irep.iium.edu.my/100346/7/100346_Assessing%20the%20efficiency%20of%20local%20government%20in%20Malaysia.pdf Ismail, Suhaiza and Mohd Said, Julia and Mohd. Amin, Husniyati (2020) Assessing the efficiency of local government in Malaysia. IPN Journal of Research and Practice in Public Sector Accounting and Management, 10 (1). pp. 1-23. ISSN 2180-4508 E-ISSN 2682-9347 http://jurnal.ipn.gov.my/wp-content/uploads/2020/12/1.-Assessing-the-Efficiency-of-Local-Government-in-Malaysia.pdf |
| institution |
Universiti Islam Antarabangsa Malaysia |
| building |
IIUM Library |
| collection |
Institutional Repository |
| continent |
Asia |
| country |
Malaysia |
| content_provider |
International Islamic University Malaysia |
| content_source |
IIUM Repository (IREP) |
| url_provider |
http://irep.iium.edu.my/ |
| language |
English |
| topic |
HJ9701 Public accounting |
| spellingShingle |
HJ9701 Public accounting Ismail, Suhaiza Mohd Said, Julia Mohd. Amin, Husniyati Assessing the efficiency of local government in Malaysia |
| description |
The objective of this paper is to assess the level of efficiency of local government in Malaysia. Using data envelopment analysis (DEA), the research provides evidence on the efficiency of Malaysian local governments in terms of technical (TE), pure (PTE) and scale efficiency (SE). Secondary data obtained from financial statements of 35 local governments over a period of seven years are used. DEA is performed using three inputs (tax revenues, fees and charges, subsidies from central government) and four outputs (net book value of land and buildings, net book value of motor vehicles, net book value of equipment and fittings, cost of goods and services). The results show that most Malaysian local governments recorded high technical efficiency (TE), pure technical efficiency (PTE) and scale efficiency (SE) with above 0.90 means scores. |
| format |
Article |
| author |
Ismail, Suhaiza Mohd Said, Julia Mohd. Amin, Husniyati |
| author_facet |
Ismail, Suhaiza Mohd Said, Julia Mohd. Amin, Husniyati |
| author_sort |
Ismail, Suhaiza |
| title |
Assessing the efficiency of local government in Malaysia |
| title_short |
Assessing the efficiency of local government in Malaysia |
| title_full |
Assessing the efficiency of local government in Malaysia |
| title_fullStr |
Assessing the efficiency of local government in Malaysia |
| title_full_unstemmed |
Assessing the efficiency of local government in Malaysia |
| title_sort |
assessing the efficiency of local government in malaysia |
| publisher |
Institut Perakaunan Negara |
| publishDate |
2020 |
| url |
http://irep.iium.edu.my/100346/7/100346_Assessing%20the%20efficiency%20of%20local%20government%20in%20Malaysia.pdf http://irep.iium.edu.my/100346/ http://jurnal.ipn.gov.my/wp-content/uploads/2020/12/1.-Assessing-the-Efficiency-of-Local-Government-in-Malaysia.pdf |
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1745562171036663808 |
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13.251813 |