Rustiyaningsih, Sri (2008) Perbandingan kinerja keuangan Pemerintah Daerah Kota Madiun sebelum dan sesudah diterbitkannya UU No. 17 tahun 2003. Widya Warta: Jurnal Ilmiah Universitas Katolik Widya Mandala Madiun, XXXII (02). pp. 182-194. ISSN 0854-1981
Text (Perbandingan kinerja keuangan Pemerintah Daerah Kota Madiun sebelum dan sesudah diterbitkannya UU No. 17 tahun 2003)
Binder8.pdf Download (22MB) |
Abstract
This research aims to provide empirical evidence whether or not there is some difference on financial performance of local government before and after the regulation no.17 of the year 2003 was issued. The data of this research are APBD Madiun municipality of 2001-2006. The hypothesis testing uses paired sample t test. The result of the research indicates that the degrees of fiscal outonomy ratio, expenditure effectiveness ratio, and capital expenditure growth ratio are empirically significant, namely there is some difference before and after the regulation no.17 of the year 2003 was issued. While, the ratio of independence in defrayal, the ratio of ability of local government mobilization, independence ratio toward aid, revenue effectiveness ratio, routine expenditure ratio, development expenditure ratio, the ratio of PAD growth, the ratio of revenue growth, the ratio of expenditure growth, and the ratio of routine expenditure growth are not different significantly before and after the regulation no. 17 of the year 2003 was issued.
Item Type: | Article |
---|---|
Uncontrolled Keywords: | financial performance, APBD, the regulation no.17 of the year 2003 |
Subjects: | H Social Sciences > HJ Public Finance |
Divisions: | Fakultas Ekonomi Dan Bisnis > Prodi Akuntansi |
Depositing User: | Petrus Suwandi |
Date Deposited: | 26 Jun 2019 04:55 |
Last Modified: | 03 Jul 2019 06:00 |
URI: | http://repository.widyamandala.ac.id/id/eprint/654 |
Actions (login required)
View Item |