Pengaruh Ukuran Kinerja dan Tingkat Ketergantungan Daerah Terhadap Akuntabilitas Pemerintah Daerah (Studi Kasus pada Kabupaten/Kota Provinsi Jawa Tengah Tahun 2013-2017)

Apvista, Esa Yosi and -, Drs. Suyatmin Waskito Adi, M.Si (2019) Pengaruh Ukuran Kinerja dan Tingkat Ketergantungan Daerah Terhadap Akuntabilitas Pemerintah Daerah (Studi Kasus pada Kabupaten/Kota Provinsi Jawa Tengah Tahun 2013-2017). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to determine the effect of performance measures in terms of independence, effectiveness, capital expenditure, PAD growth and the level of regional dependence on local government accountability in the District / City of Central Java Province in 2013-2017. The data used in this study are secondary data obtained through the official website of the Directorate General of Fiscal Balance (DJPK) www.djpk.kemenkeu.go.id and the dependent variable data in this study were obtained through the official website of the Semarang Audit Board (BPK) https: //semarang.bpk.go.id LHP LKPD - BPK Representative of Central Java Province for Regencies / Cities in Central Java during the period and the data used during 2013-2017. The sampling method used was Purposive Sampling and obtained 175 samples. The analysis technique used is logistic regression with SPSS version 22. The results of this study indicate that independence, PAD growth, and the level of regional dependence do not affect government accountability. As for the effectiveness of PAD and capital expenditure affect the accountability of local governments.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	independence, PAD effectiveness, capital expenditure, PAD growth, regional dependency level, local government accountability.
Subjects:	H Social Sciences > H Social Sciences (General)
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	ESA YOSI APVISTA
Date Deposited:	12 Nov 2019 03:23
Last Modified:	12 Nov 2019 03:23
URI:	http://eprints.ums.ac.id/id/eprint/78425

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