Pengaruh Karakteristik Pemerintah Daerah terhadap Kinerja Keuangan Pemerintah Daerah (Studi Empiris pada Pemerintah Daerah Kabupaten/Kota di Provinsi Jawa Tengah) Tahun 2014-2017)

Fassa, Marisa Nadya and , Dra. Rina Trisnawati,MSi,Ph.D,Ak,CA. (2018) Pengaruh Karakteristik Pemerintah Daerah terhadap Kinerja Keuangan Pemerintah Daerah (Studi Empiris pada Pemerintah Daerah Kabupaten/Kota di Provinsi Jawa Tengah) Tahun 2014-2017). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to provide empirical evidence about the influence of local government's characteristics to the financial performance of local governments which used proxies: local government's size, wealth, level of dependence on central government, leverage and regional spending in district/city area in Central Java Province in 2014-2017. The population in this study is the local government in Central Java Province in 2014-2017 which consists of 29 regencies and 6 cities. The sample of this study was taken by using purposive sampling and obtained a sample of 140 data samples during 4 years of observation. After doing 10 data outliers the total sampleof this study reduced to130 data. The collected data were analyzed using the classic assumption test, then tested the hypothesis usingmultiple linear regression analysismethodand statistical test. The results ofthis study shows that size of the local government, the level of dependence on the central government and regional spending do not have anyinfluence to the financial performance of local governments, while prosperity and leverage haveinfluence to the financial performance of local governments.

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: Local government financial performance, local government size, wealth, level of dependence on central government, leverage and regional spending
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: MARISA NADYA FASSA
Date Deposited: 15 Nov 2018 04:20
Last Modified: 15 Nov 2018 04:20
URI: http://eprints.ums.ac.id/id/eprint/69144

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