Factors influencing the financial performance in Indonesian local governments
Penulis Utama
:
Oki Kuntaryanto
NIM / NIP
:
S4307088
×ABSTRACT
The use of financial ratios to measure financial performance is a common practice in
private sector. However, this research uses those ratios and applies them in public sector.
This research is a modified replication from Cohen (2008) which investigates factors
influencing financial performance in Indonesian local governments. Financial
performance is represented by financial ratios comprising profitability ratios, short term
solvency ratio, capital structure ratios and performance ratios. The conjectured factors
which influence financial performance are macroeconomic factors represented by GRDP
and inflation, size represented by population, and geographical factors represented by
administrative status of local governments and island-based location of local governments.
This research employs audited financial reports from 281 local governments for
2006 and 255 local governments for 2007. The financial reports included in data analysis
are those which do not have adverse and disclaimer opinions. Ordinary least squares
regression technique is employed for testing the hypothesis for cross-sectional data. In
addition, panel analysis is employed to test the time change effect.
This research finds that macroeconomic factors represented by GRDP and inflation
influence all financial ratios except capital structure ratio. Size represented by population
influences all financial ratios except performance ratios. Geographical factors represented
by administrative status of local government influence all financial ratios. However,
geographical factors represented by island-based location of local government does not
influence debt related ratios.
Keywords: Financial performance, Financial ratios, Local governments, Indonesia,
Macroeconomic factors, Size, Geographical factors
×
Penulis Utama
:
Oki Kuntaryanto
Penulis Tambahan
:
-
NIM / NIP
:
S4307088
Tahun
:
2010
Judul
:
Factors influencing the financial performance in Indonesian local governments
Edisi
:
Imprint
:
Surakarta - F.Ekonomi - 2010
Program Studi
:
S-2 Akuntansi
Kolasi
:
Sumber
:
UNS-F.Ekonomi Accounting Program -S.4307088-2010
Kata Kunci
:
Jenis Dokumen
:
Tesis
ISSN
:
ISBN
:
Link DOI / Jurnal
:
-
Status
:
Public
Pembimbing
:
1. Prof. Dr. Bambang Sutopo, M.Com. Ak 2. Doddy Setiawan, S.E. M.Si., IMRI., Ak
Penguji
:
Catatan Umum
:
4217/2010
Fakultas
:
Fak. Ekonomi dan Bisnis
×
File
:
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