Analisis Rasio Keuangan Daerah untuk Menilai Kinerja Keuangan Pemerintah Daerah Kabupaten/Kota Eks Karesidenan Yogyakarta Tahun 2013-2017

Pebrianto, Rendy and , Eny Kusumawati, S.E., Akt., M.M. (2019) Analisis Rasio Keuangan Daerah untuk Menilai Kinerja Keuangan Pemerintah Daerah Kabupaten/Kota Eks Karesidenan Yogyakarta Tahun 2013-2017. Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to determine the financial performance of the Ex-residency Regency / Yogyakarta Regional Government based on regional financial ratio analysis. The design of this research is quantitative descriptive research type. The population in this study is the Regency / City of the Ex-Residency of Yogyakarta. The sampling method uses saturated sampling, which is by examining all Financial Statements in the form of APBD and Realization Report of Ex-Yogyakarta Regency / Municipal Budget in 2013- 2017, consisting of four districts and one city. The analytical methods used in this study are time series, cross sectional, common size and index. The results of the analysis show that during the period of 2013-2017 the average level of effectiveness was effective. A greater level of harmony is used for operating expenditure than for capital expenditure. The growth rate of PAD, income, operating expenditure and capital expenditure experienced a positive average growth. The level of regional financial independence is still relatively low because it is in the category of instructive and consultative relations.

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: regional financial performance, financial ratios, local government
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: RENDY PEBRIANTO
Date Deposited: 19 Nov 2019 08:07
Last Modified: 19 Nov 2019 08:07
URI: http://eprints.ums.ac.id/id/eprint/79058

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