CD Tesis

Pengaruh Kekayaan Daerah, Belanja Daerah, Rasio Kemandirian, Intergovernmental Revenue Dan Temuan Audit (BPK) Terhadap Kinerja Keuangan Pemerintah Daerah (Studi Empiris Pemerintah Daerah Kabupaten/Kota Di Riau)

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This research was conducted at the Regency/City Government in Riau and the time of the research was carried out in 2014-2018 with the aim of the research to examine the effect of regional resource, regional expenditure, independence ratio, intergovernmental revenue and audit findings (BPK) partially and simultaneously on government performance area (empirical study of district / city government in Riau). The sample was determined using purposive sampling method. The number of samples is the financial reports produced by 12 cities / regencies in Riau Province from 2014-2018. The dependent variable in this study is Regional Resource, Regional Expenditure, Independence Ratio, Intergovernmental Revenue, Audit Findings (BPK) and Local Government Performance. Data analysis used descriptive statistics and hypotheses were tested using multiple linear regression models.
The results show that the regional wealth (X1), the ratio of independence (X3) and intergovernmental revenue (X4) have a significant effect on local government performance because the tcount is greater than ttable, while regional expenditure (X2) and audit findings (BPK) are obtained (X5 ) does not have a significant effect on local government performance because the tcount value is smaller than ttable. Statistically, regional wealth (X1), regional spending (X2), independence ratio (X3), intergovernmental revenue (X4) and audit findings (X5) together contribute to local government performance (empirical study of district / city government in Riau) (Y) by 75%.
For this reason, it is recommended that further research uses a sample of regional financial report data throughout Indonesia in order to have a broader generalization power, adding several other variables that have a relationship with local government financial performance to increase the adjusted R square value such as legislative size, budget targeting accuracy, audit opinion and others.
Keywords : Regional Resource, Regional Expenditures, Independence Ratio, Intergovernmental Revenue, Audit Findings (BPK) and Local Government Performance

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

10 07. 220 (0024)

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2020

Deskripsi Fisik

xi, 121 hlm,; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

10 07. 220 (0024)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

FATAH

Versi lain/terkait

Lampiran Berkas

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