Accounting Analysis Journal
Vol 1 No 1 (2012): July 2012

PENGARUH SIZE, KEMAKMURAN, UKURAN LEGISLATIF, LEVERAGE TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH DI INDONESIA




Article Info

Publish Date
01 Jul 2012

Abstract

AbstrakMunculnya TAP MPR Nomor XV/MPR/1998 tentang “Penyelenggaraan Otono-mi Daerah, Pengaturan, Pembagian dan Pemanfaatan Sumber Daya Nasional yang Berkeadilan Indonesia” telah memberikan tanggungjawab terhadap pemerintah daerah yang cukup besar. Tanggungjawab tersebut salah satunya dapat dibuktikan dengan kinerja pemerinrah daerah. Kinerja merupakan gambaran tentang penca-paian visi, misi, dan tujuan dari suatu organisasi. Hasil penelitian menunjukkan bahwa size, kemakmuran, ukuran legislatif, leverage secara simultan mempengaruhi kinerja keuangan pemerintah daerah sebesar 31,5% dan secara parsial menunjukkan bahwa variabel size dan ukuran legislatif berpangaruh terhadap kinerja keuangan pemerintah daerah di Indonesia sedangkan kemakmuran dan leverage tidak berpen-garuh terhadap kinerja keuangan pemerintah daerah di IndonesiaAbstractTAP MPR No. XV/MPR/1998 emergence of the ”Implementation of Regional Autonomy, Management, Allocation and Utilization of National Resources Justice Indonesia” has given the responsibility of local government big enough. Responsibility is one of them can be proved by the performance of local pemerinrah. Performance is a picture of the achievement of the vi-sion, mission and goals of an organization. The results showed that the size, wealth, legislative measures, leverage simultaneously affect the financial performance of local government 31.5% and partially indicates that the variable size and more influenced legislative measures against the financial performance of local governments in Indonesia, while prosperity and leverage has no effect on performance local government finance in Indonesia.

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Journal Info

Abbrev

aaj

Publisher

Subject

Economics, Econometrics & Finance

Description

Accounting Analysis Journal is a peer-reviewed international journal contains theoretical as well as empirical studies regarding the Financial and Capital Market Accounting, Auditing, Accounting Information Systems, Management Accounting, Taxation, Public Sector Accounting, Islamic Accounting and ...