Jurnal Literasi Akuntansi
Vol 2 No 4 (2022): Desember 2022

Pengaruh Rasio Pertumbuhan, Rasio Efektivitas, dan Rasio Efisiensi terhadap Kesejahteraan Masyarakat di Daerah Istimewa Yogyakarta (DIY)

Enggar Cahyaning (Universitas Sarjanawiyata Tamansiswa)
Fuadhillah Putri (Universitas Sarjanawiyata Tamansiswa)



Article Info

Publish Date
10 Feb 2023

Abstract

Purpose: This study aims to test the influence of growth ratio, effectivity ratio, and efficiency ratio on social welfare in Daerah Istimewa Yogyakarta (DIY). Method: The method used in this study is purposive sampling with the availability of Report on local government finances (LKPD) and audit opinion as the criteria. The sample used is 6 LKPD in DIY each year or 78 total of objects. The data is proceeded by using EVIEWS. Finding: The first hypothesis is that the growth ratio has a significant positive effect on social welfare. The second hypothesis is that the ratio of effectiveness has a significant positive effect on social welfare. The third hypothesis is that the efficiency ratio has a significant positive effect on social welfare. The last hypothesis is that growth ratios, effectiveness ratios, and efficiency ratios have a significant positive effect on social welfare collectively. Novelty: DIY, one of the tourism cities in Indonesia with a low cost of living, is interesting to test the social welfare by using growth ratio, effectiveness ratio, and efficiency ratio. Keywords: growth ratio, effectiveness ratio, efficiency ratio, social welfare

Copyrights © 2022






Journal Info

Abbrev

litera

Publisher

Subject

Economics, Econometrics & Finance Engineering Social Sciences

Description

Jurnal Literasi Akuntansi telah diterbitkan sejak tahun 2021. Jurnal ini diterbitkan secara berkala pada bulan Maret, Juni, September, Desember setiap tahun. Jurnal ini berfokus pada bidang Akuntansi Manajemen dan biaya, Sistem Informasi Akuntansi, Isu-isu Etika dalam akuntansi dan pelaporan ...