Hubungan Antara Opini Audit Atas Laporan Keuangan Daerah, Pendapatan Asli Daerah (Pad) Dan Dana Alokasi Umum (Dau) Dengan Kinerja Keuangan Daerah Kabupaten/Kota
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Date
2013-08-21
Authors
Angelina, Novita
Journal Title
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Volume Title
Publisher
Politeknik Negeri Batam
Abstract
This research aims to find out the correlation between audit judgments in
regional financial report, Local Government Revenue (PAD) and General
Allocation Fund (DAU) to a regional government financial performance. In
measuring regional income statement to use value for money concept. the data
analyzed in this study used a sample of city / county on the island of Sumatra,
with reference to the Regional Financial Statements which have been published
in 2011. This study uses data analysis with a Pearson correlation of data
processing and testing using SPSS 17.0. The result of this study show; (1st)a
exceedingly weak negative correlation between audit judgment in regional
financial report and regional government financial performance; (2nd) a strongly
positive correlation between PAD and regional government financial
performance; and (3rd) a negative correlation between DAU and regional
government financial performance.
Description
Keywords
Manajemen Bisnis, Akuntansi Manajerial, Kinerja Keuangan Daerah, Regional Goverment Financial Performance