Penulis Utama : Jaka Winarna
Penulis Tambahan : -
NIM / NIP : T431108004
Tahun : 2018
Judul : Relevansi Laporan Keungan Pemerintah Daerah dan Kinerja Penyelenggaraan Pemerintahan Daera
Edisi :
Imprint : Surakarta - Pascasarjana - 2018
Kolasi :
Sumber : UNS-Pascasarjana-Prog. Studi Doktor Ilmu Ekonomi dan Bisnis-T431108004-2018
Subyek : INFORMATION ON LOCAL GOVERNMENT FINANCIAL STATEMENT, PERFORMANCE OF LOCAL GOVERNMENT ADMINISTRATION, INFRASTRUCTURE, LIQUIDITY, FINANCE PERFORMANCE, FINANCE POSITION, AND DEBT
Jenis Dokumen : Disertasi
ISSN :
ISBN :
Abstrak :

This study aims to provide empirical evidence of the relevance of information on local government financial reports in Indonesia. Specifically, this study examines whether local government financial report information consisting of infrastructure, liquidity, financial performance, financial position, and debt ratio is useful to explain variations in the performance of local government administration in Indonesia.

The research population  is  all  financial  reports  of  local  governments  in Indonesia that have been audited by the BPK in 2008-2012. The sampling method used is purposive sampling method. The data analysis tool used in this study is the panel least square.

The results showed that: (1) the variable carrying value (CV) had a positive effect on the performance of local government administration in Indonesia, (2) cash quick ratio (CQ) and debt to revenue (DTR) had a negative effect on the performance of local government administration in Indonesia, (3) return on assets (ROA) and performance government wealth (POSGW) do not affect the performance of local government administration in Indonesia. The results of this study indicate that information on local government financial reports in Indonesia is relevant in decision making.

File Dokumen : abstrak.pdf
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HALAMAN DEPAN.pdf
BAB I.pdf
BAB II.pdf
BAB III.pdf
BAB IV.pdf
BAB V.pdf
LEMBAR PERNYATAAN.pdf
File Dokumen : -
Status : Public
Pembimbing : 1. Prof. Dr. Bambang Sutopo M.Com, Ak,
2. Dr. Payamta, M.Si.,Ak.CPA,
Catatan Umum :
Fakultas : Pascasarjana