E-JURNAL AKUNTANSI
Vol 16 No 3 (2016)

PERBEDAAN PENDAPATAN ASLI DAERAH SEBELUM DAN SESUDAH OTONOMI DAERAH DI KABUPATEN/KOTA DI PROVINSI BALI

Gde Adi Pradnyana (Fakultas Ekonomi dan Bisnis Universitas Udayana)
Made Adi Erawati (Fakultas Ekonomi Dan Bisnis Universitas Udayana)



Article Info

Publish Date
04 Sep 2016

Abstract

The purpose of this study was to analyze and get the empirical evidence difference Local Revenue (PAD) before and after decentralization at district / city in the province of Bali. Determination of the saturated sample using sampling techniques and observation period of 5 years. This study using paired t-test. The results showed revenue (PAD) before the Regional autonomy is different from the original income (PAD) after regional autonomy throughout the County and City in the province of Bali. PAD in the county and city in the province of Bali has increased, this is due to the local revenue that was originally used in conjunction with the central government, now managed independently by local authorities, it is supported also by the existence of the province of Bali as a tourist area that has a high potential to contribute to PAD.

Copyrights © 2016






Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...