%0 Generic
%A Rozqi Hakiki, 1511031126
%C Universitas Lampung
%D 2017
%F eprints:28305
%I Fakultas Ekonomi dan Bisnis
%T 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
%U http://digilib.unila.ac.id/28305/
%X 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.