AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi
Vol 15, No 1 (2021): AKUNTABILITAS

ANALISIS KINERJA KEUANGAN PEMERINTAH KOTA BENGKULU: PENDEKATAN DERAJAT DESENTRALISASI FISKAL

Esti Pasaribu (Universitas Bengkulu)
Septriani Septriani (Universitas Bengkulu)
Bernadin Bernadin (Universitas Bengkulu)
Ratu Eva Febriani (Universitas Bengkulu)



Article Info

Publish Date
24 Jun 2021

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.

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Journal Info

Abbrev

ja

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Akuntabilitas (JA) is intended to bet he journal for publishing article reporting the results of research on accounting. JA invites manuscripts in the areas: 1. Financial Accounting 2. Management Accounting 3. Public Sector Accounting 4. Sharia Accounting 5. Taxation 6. Audit 7. Accounting ...