KOMPARASI KINERJA KEUANGAN PEMERINTAH KABUPATEN MUARA ENIM PADA OPINI WDP DAN WTP TAHUN 2009-2017
Daftar Isi:
- This study aims to examine the difference in local goverment financial performance WDP opinion period and local goverment financial performance WTP opinion in Muara Enim regency period 2009-2017. This study was conducted in one district that experienced an increase in opinion acceptance from WDP to WTP. This research data is the budget report and APBD realization in Muara Enim regency period 2009-2017. The technique of data using analysis of different test (Paired t Test). Meanwhile, the local goverment's financial performance measure used in this study is degree of fiscal decentralization, ratio of regional independence, PAD effectiveness ratio, regional financial effeciency ratio, and dependency ratio. The results show that the performance of local goverment finances WDP opinion period have a significant different from the local goverment's financial performance period of WTP opinion in Muara Enim regency. Keywords : Financial Performance, Regional Financial Ratio, and Audit Opinion.