Jurnal Akuntansi dan Keuangan
Vol 5, No 2 (2014): September

Pengaruh Kinerja Keuangan Daerah Terhadap Belanja Modal Untuk Pelayanan Publik Dalam Perspektif Teori Keagenan

Riswan RISWAN (Universitas Bandar Lampung)
Anthony Affandi (Universitas Bandar Lampung)



Article Info

Publish Date
01 Oct 2014

Abstract

Fiscal capacity in the financial performance of the show , can be used as a tool to measure the success of carrying out local autonomy . The progress of the region one of which can be reviewed with good economic growth . The purpose of this study was to obtain empirical evidence on the influence of financial performance of the capital expenditure for public services at District / Municipal Se - Sumatra . Tests were conducted at 151 County / City of Se - Sumatra through quantitative analysis with simple regression . financial performance is measured by the ratio of the area of financial independence , financial effectiveness and efficiency ratios finances . While capital expenditures for public services is measured by the amount of capital for public service in the budget . The results showed that the financial performance of the positive effect on capital expenditures for public services at District / Municipal Se - Sumatra . Therefore, local governments should prioritize the financial performance of local governments to rise local capital expenditures.

Copyrights © 2014






Journal Info

Abbrev

jak

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

JURNAL Akuntansi & Keuangan adalah sebuah berkala yang dipublikasikan oleh Universitas Bandar Lampung meliputi bidang : Auditing Sistem Informasi Akuntansi Tata kelola Perusahaan Perpajakan Akuntansi Internasional Akuntansi Managemen Akuntansi Keperilakuaan Pasar Modal dan lain ...