ANALISIS PERBANDINGAN KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN/KOTA DENGAN OPINI WAJAR TANPA PENGECUALIAN (WTP) DAN NON WTP BERBASIS VALUE FOR MONEYDI PROVINSI LAMPUNG TAHUN 2011-2015

Rozqi Hakiki, 1511031126 (2017) ANALISIS PERBANDINGAN KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN/KOTA DENGAN OPINI WAJAR TANPA PENGECUALIAN (WTP) DAN NON WTP BERBASIS VALUE FOR MONEYDI PROVINSI LAMPUNG TAHUN 2011-2015. Fakultas Ekonomi dan Bisnis, Universitas Lampung. (Unpublished)

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Abstrak

ABSTRACT Comparative Analysis of Financial Government Performance of Regency / City with Reasonable Opinion without Exclusions (WTP) and non WTP Based Value For Money in Lampung Province 2011-2015 By ROZQI HAKIKI This study aims to provide empirical evidence on the comparison of financial performance of district / city government with unqualified opinion (WTP) and non-value-based non-value WTP in Lampung Province in 2011-2015. Sample selection using purposive sampling method. The performance of regional government's welfare is measured on the basis of value for money that is the ratio of enomomy, efficiency ratio and the ratio of revenue effectiveness of PAD which is compared between local government which get opinion of WTP and non WTP obtained by Local Government financial report (LKPD) which has been audited by Audit Board of the Republic of Indonesia (BPK). Hypothesis testing using independent t-test. The results of this study proves that there is no difference in the financial performance of economic and efficiency criteria between local governments of cities / districts that obtain opinions WTP and non-WTP. There are differences in the financial performance of effectiveness criteria between municipal / regency governments that obtain WTP and non-WTP opinion. Keywords: Financial Performance of Local Goverment, local government financial report (LKPD), value for money.

Tipe Karya Ilmiah: Skripsi
Subyek: H Ilmu Sosial = Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
H Ilmu Sosial = Social Sciences > HF Commerce > HF5601 Accounting
J Political Science > JS Local government Municipal government
Program Studi: Fakultas Ekonomi dan Bisnis > Prodi Akuntansi
Depositing User: 4398253 . Digilib
Date Deposited: 22 Sep 2017 07:39
Last Modified: 22 Sep 2017 07:39
URI: http://digilib.unila.ac.id/id/eprint/28305

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