The Role of Human Development in Improving Local Government Performance Through Good Government Governance

The quality of audit opinion results local government financial statements in 2015–2020 has increased. Still, non-compliance with laws and corruption cases increased, indicating that the implementation Good Government Governance (GGG) not gone well. This paper provides empirical evidence role human development realizing GGG its effect on performance governments Indonesia. research was designed as associative quantitative research, an organizational unit analysis. total population is regency city Indonesia, many 514 governments, sampling technique purposive sampling. qualified samples were 268 data observed from 2018 to 2020, or 3 years, so number 804. sourced Regional Implementation Performance Evaluation report. variables measured using indices use scores. main analysis uses SEM PLS additional panel regression. showed had a significant governments. Novelty, dimension can strengthen variable influence even greater. theoretical, managerial, policy, practical implications. In addition, completeness data, which still lacking information, limitation this study. Furthermore, recommendations for receives special attention increasing competitiveness by allocation labor budgets.