title: 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 creator: Rozqi Hakiki, 1511031126 subject: HD28 Management. Industrial Management subject: HF5601 Accounting subject: JS Local government Municipal government description: 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. publisher: Fakultas Ekonomi dan Bisnis date: 2017-09-05 type: Skripsi type: NonPeerReviewed format: text identifier: http://digilib.unila.ac.id/28305/1/abstrak.pdf format: text identifier: http://digilib.unila.ac.id/28305/2/skripsi%20.pdf format: text identifier: http://digilib.unila.ac.id/28305/4/skripsi%20tanpa%20pembahasan.pdf identifier: 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. (Tidak diterbitkan) relation: http://digilib.unila.ac.id/28305/