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All Journal AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi
Bernadin Bernadin
Universitas Bengkulu
Economics, Econometrics & Finance Social Sciences

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ANALISIS KINERJA KEUANGAN PEMERINTAH KOTA BENGKULU: PENDEKATAN DERAJAT DESENTRALISASI FISKAL Esti Pasaribu; Septriani Septriani; Bernadin Bernadin; Ratu Eva Febriani
AKUNTABILITAS Vol 15, No 1 (2021): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v15i1.12054

Abstract

This study aims to analyze the financial performance of the Bengkulu City government with a degree of fiscal decentralization approach and to determine the effect of the PAD component on the Bengkulu City Government Financial Performance. The data used in this study is secondary data in the form of time series data and processed by multiple linear regression analysis tools (multiple regression). The empirical results of this study indicate that based on the calculation of the degree of fiscal decentralization ratio, the financial capacity of Bengkulu City is still at a very low capability level which is founded a very large difference between government spending and regional opinion. So it appears that Bengkulu  Government still relies on assistance from the Central Government and is not yet independent. This can be an underline for local government to improve their ability being more independent and capable.
Co-Authors Esti Pasaribu Ratu Eva Febriani Septriani Septriani