PENGARUH KUALITAS LAPORAN KEUANGAN DALAM HUBUNGANNYA DENGAN PENGUKURAN KINERJA (Studi Kasus pada Pemda Kota Bandar Lampung)

Abtract: The  purpose  of  the  writing  of  this  thesis  is  to  determine  whether  there  is influence  of  the  quality  of  the  financial  report  on  local  government  performance measurement against the city of Bandar Lampung. The Data used in this research is the primary data, i.e. data obtained directly in the form of data documentation, that require further  processing  and  developed  with  its  own  understanding  by  the  authors  based  on existing  theories.  The  results  of  this  study  found  that  the  audit  results  of  the  CPC Government financial statements Of Bandar Lampung in 2009 stating an opinion with the exception of% u201Cwajar% u201D. Although the audit said was enough, but it is far  from  achieving  the  maximum  results,  because  it  is  still  in  the  reasonable  with  the exception. Although its financial performance to get the criteria enough, but the quality of  its  financial  reporting  has  not  been  fullest.  As  for  measuring  the  financial performance of local governments, its financial Reports shall be considered qualified in advance so that it can be maximal To analyze financial performance.
Keywords: Financial Statements, Performance Measurement
Penulis: Goenawan, Bhakti S. Sastranegara, Syamsu Rizal
Kode Jurnal: jpakuntansidd120130

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