Pengaruh Indikator Kinerja Keuangan Daerah Terhadap Alokasi Belanja Modal Pada Kabupaten Dan Kota Provinsi Jawa Timur Tahun 2010-2014

Lestari, Yunia Ike and , Dr. Zulfikar, SE, M.Si (2017) Pengaruh Indikator Kinerja Keuangan Daerah Terhadap Alokasi Belanja Modal Pada Kabupaten Dan Kota Provinsi Jawa Timur Tahun 2010-2014. Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The regional autonomy policy gives more chance to local goverment for managing their own financial. To determine the success of local goverment in managing their own financial, financial performance analysis can be used. The objective of this research is to determine the indicators financial performance toward the capital expenditure allocation in regency and city of East Java for years 2010-2014. The data analysis method used in this research is regression. The results show that the regional financial independence ratio and efficiency ratio, and expenditure harmony ratio have effect toward the capital expenditure Allocation. While, the local original revenue effectiveness ratio, the regional financial dependence ratio and debt service coverage ratio have no significant effect toward the capital expenditure allocation. Keywords: financial performance, regional financial independence, effectiveness, efficiency, expenditure harmony, capital expenditure, debt service coverage ratio.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	financial performance, regional financial independence, effectiveness, efficiency, expenditure harmony, capital expenditure, debt service coverage ratio.
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	YUNIA IKE LESTARI
Date Deposited:	14 Feb 2017 06:32
Last Modified:	14 Feb 2017 06:32
URI:	http://eprints.ums.ac.id/id/eprint/50098

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