Taufik, 1121031025 (2014) ANALISIS PERBANDINGAN KINERJA KEUANGAN PEMERINTAH KABUPATEN KOTA SE-SUMATERA (Studi Empiris pada Pemerintah Kabupaten Kota Se-Sumatera). Masters thesis, Universitas Lampung.
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Abstrak (Berisi Bastraknya saja, Judul dan Nama Tidak Boleh di Masukan)
Abstrak TujuanpenelitianiniuntukmengujidanmenganalisisperbedaankinerjakeuanganpemerintahdaerahperiodeopiniWTP_WDP dankinerjakeuanganpemerintahdaerahperiodeopiniTW_TMPpadakabupaten/kotase-Sumateratahun 2007-2011.Populasipenelitianpada151kabupaten/kotase-Sumatera yang mengalamipeningkatanpenerimaanopinipadatahun 2007hinggatahun 2011.Sedangkan unit analisispenelitianiniadalah LKPD (LaporanKeuanganPemerintah Daerah) Audited padakabupaten/kotase-Sumaterauntuktahun 2007-2011.Olehkarenaitu, sebanyak68 LKPD akandijadikan unit analisispenelitianini. Teknikanalisis data menggunakanAnalisisUji Beda (Independent Sampel t Test).HasilpenelitianmenunjukkanbahwakinerjakeuanganpemerintahdaerahperiodeopiniWTP_WDP tidaklebihdantidakberbedadengankinerjakeuanganpemerintahdaerahperiodeopiniTW_TMP, yang diukurdenganempat indicator yaiturasiokemandirian, rasioefektivitas, rasioefisiensi, danrasioaktivitaspadakabupaten/kotase-Sumateratahun 2007-2011, sertakinerjakeuanganInduktidaklebihdantidakberbedadengankinerjakeuanganpemerintahdaerahAnak/Pemekaran Kata kunci : KinerjaKeuangan, RasioKemandirian Daerah, RasioEfektivitas, RasioEfisiensi, RasioAktivitasdanOpini Audit Abstract The purposeof thisstudytoexamineandanalyze thedifferences inthe local government's financial performance periodWTP_WDPopinionandlocal governmentfinancial performanceperiodTW_TMPopiniononthe district/ city inSumatra2007-2011. The study populationin151 districts/ cities inSumatraopinionthatincreasedrevenuesin 2007until2011.Theunit of analysis inthisstudyisLKPD(Government Finance Report) Auditedindistricts/ cities inSumatrafor theyears2007-2011. Therefore, as many as68willbe used asthe unitof analysisLKPDthis study. Data were analyzed usinganalysis ofdifferent test(Independent samplettest). The results showedthat theperformanceof local government financeperiodWTP_WDPopinionis no moreandno differentwiththe local government's financial performanceperiodTW_TMPopinion, as measured byfourindicators, namely independence ratio, the ratio ofeffectiveness, efficiency ratio, andthe ratio ofactivityin thedistricts/ cities inSumatrayears2007-2011, as well asfinancial performanceParentno moreandno different tothe financial performanceof local governmentsChild/Expansion Keywords:Financial Performance, LocalSelf-RelianceRatio, RatioEffectiveness, EfficiencyRatio, RatioActivityandAudit Opinion
| Jenis Karya Akhir: | Tesis (Masters) |
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| Subyek: | > HF Commerce > HF5601 Accounting > JS Local government Municipal government |
| Program Studi: | Fakultas Ekonomi dan Bisnis > Magister Ilmu Akuntansi S2 |
| Pengguna Deposit: | 3995104 . Digilib |
| Date Deposited: | 10 Feb 2015 07:53 |
| Terakhir diubah: | 04 Mar 2015 04:27 |
| URI: | http://digilib.unila.ac.id/id/eprint/5923 |
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