?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGARUH+UKURAN+PEMERINTAH+DAERAH%2C+INTERGOVERNMENTAL+REVENUE%2C+DAN+HASIL+AUDIT+BPK+%0D%0ATERHADAP+KINERJA+KEUANGAN+PEMERINTAH+DAERAH%0D%0A(Studi+Empiris+pada+Pemerintah+Kabupaten%2FKota+di+Provinsi+Lampung)&rft.creator=ABU+ACHMAD%2C+1511031151&rft.subject=HF5601+Accounting&rft.description=Penelitian+ini+bertujuan+untuk+memperoleh+bukti+empiris+pengaruh+ukuran+pemerintah+daerah%2C+intergovernmental+revenue%2C+temuan%2C+dan+opini+audit+BPK+terhadap+kinerja+keuangan+pemerintah+kabupaten%2Fkota+di+Provinsi+Lampung.+Kinerja+keuangan+diukur+dengan+menggunakan+empat+rasio+yaitu+rasio+kemandirian%2C+ekonomi%2C+efisiensi%2C+dan+efektivitas.+%0D%0AMetode+yang+digunakan+dalam+penelitian+ini+adalah+regresi+berganda+data+panel+dengan+model+fixed+effect+terhadap+15+kabupaten%2Fkota+di+Provinsi+Lampung+pada+periode+tahun+2011-2015.+Hasil+penelitian+menunjukkan+bahwa+ukuran+pemerintah+daerah+dan+opini+audit+BPK+berpengaruh+positif+terhadap+kinerja+keuangan+pemerintah+kabupaten%2Fkota+di+Provinsi+Lampung%2C+sedangkan+temuan+audit+BPK+berpengaruh+negatif+terhadap+kinerja+keuangan+pemerintah+kabupaten%2Fkota+di+Provinsi+Lampung.+Intergovernmental+revenue+tidak+berpengaruh+terhadap+kinerja+keuangan+pemerintah+kabupaten%2Fkota+di+Provinsi+Lampung.%0D%0A%0D%0AKata+Kunci%3A+kinerja+keuangan%2C+ukuran+pemerintah+daerah%2C+intergovernmental+revenue%2C+temuan+audit%2C+opini+audit%0D%0A%0D%0A%0D%0A%0D%0AABSTRACT%0D%0A%0D%0AThis+study+aims+to+provide+empirical+evidence+of+the+influence+of+local+government+size%2C+intergovernmental+revenue%2C+audit+findings%2C+and+audit+opinion+of+BPK+on+the+financial+performance+of+district%2Fcity+governments+in+Lampung+Province.+Financial+performance+is+measured+by+using+four+ratios%3A+independence%2C+economy%2C+efficiency%2C+and+effectiveness+ratio.+%0D%0AThe+method+used+in+this+study+is+multiple+regression+with+panel+data+and+fixed+effect+model+to+the+15+district%2Fcity+governments+in+Lampung+Province+during+2011-2015.+The+results+showed+that+size+of+local+government+and+audit+opinion+of+BPK+have+positive+effect%2C+while+audit+findings+of+BPK+have+negative+effect+on+financial+performance+of+district%2Fcity+government+in+Lampung+Province.+Intergovernmental+revenues+has+no+effect+to+the+financial+performance+of+district%2Fcity+government+in+Lampung+Province.%0D%0A%0D%0AKeywords%3A+financial+performance%2C+size+of+local+government%2C+intergovernmental+revenue%2C+audit+findings%2C+audit+opinion%0D%0A&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2017-09-27&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F28546%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F28546%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F28546%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++ABU+ACHMAD%2C+1511031151++(2017)+PENGARUH+UKURAN+PEMERINTAH+DAERAH%2C+INTERGOVERNMENTAL+REVENUE%2C+DAN+HASIL+AUDIT+BPK+TERHADAP+KINERJA+KEUANGAN+PEMERINTAH+DAERAH+(Studi+Empiris+pada+Pemerintah+Kabupaten%2FKota+di+Provinsi+Lampung).++FAKULTAS+EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F28546%2F