Ukuran Pemerintah Daerah, Kemakmuran Dan Opini Audit Terhadap Kinerja Keuangan Daerah (Studi Empiris Terhadap Pemerintah Daerah Kabupaten dan Kota di Pulau Jawa dan Bali Tahun 2017-2020)

Purgiyanti, Mayang Dewi and , Heppy Purbasari, S.E.,Akt.,M.M, CA. (2023) Ukuran Pemerintah Daerah, Kemakmuran Dan Opini Audit Terhadap Kinerja Keuangan Daerah (Studi Empiris Terhadap Pemerintah Daerah Kabupaten dan Kota di Pulau Jawa dan Bali Tahun 2017-2020). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to determine the effect of local government size, affluence, and audit opinions on the financial performance of regencies and cities in Java and Bali in 2017-2020. This study uses a type of quantitative research. Secondary data source in the form of LHP. The population in this study is all district and city local governments on the islands of Java and Bali in 2017-2020. The research sample was in the form of LRA in 88 regencies and 29 cities in Java and Bali. The sampling method used was purposive sampling with a total sample of 432. The independent variables were government size, affluence and audit opinion. Government size is measured using Lean total assets, prosperity using the PAD growth rate, and audit opinion using nominal ratios. The dependent variable is regional financial performance as measured using the fiscal decentralization ratio. The data analysis tool uses multiple linear regression analysis and the application of the SPSS Version 25 program. The conclusion in this study is that the size of local government has an impact on regional financial performance in Java and Bali in 2017-2020, while audit opinion and prosperity has no effect on regional financial performance in Java and Bali Islands in 2017-2020.

Item Type:	Thesis (Skripsi)
Uncontrolled Keywords:	Size of Local Government, Prosperity, Audit Opinion, Regional Financial Performa.
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	MAYANG DEWI PURGIYANTI
Date Deposited:	16 Feb 2023 08:53
Last Modified:	16 Feb 2023 08:53
URI:	http://eprints.ums.ac.id/id/eprint/109629

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