PENGARUH PENDAPATAN ASLI DAERAH TERHADAP KINERJA KEUANGAN DAERAH PADA KABUPATEN/KOTA DI PROVINSI ACEH TAHUN 2010-2012
ABSTRACT: The purpose of this
study is to examine the effect of Local Revenue and its components which
include Local Taxes, Local Retribution, Zakat, Results of Local Investment, and
Others Local Income on the local governments financial performance in Aceh. The
population was districts/cities in Aceh Province and the unit of analysis of
this study was the local government budget report (or financial statements)
audited by Supreme Audit Agency (BPK). A total of 23 Local Government Financial
Reports districts/cities in Aceh province with the observation period of 3
years, or 69 local government financial reports, where analyzed using the
multiple linear regression model. The first finding indicates that Local
Revenue affects the financial performance of the districts/cities in Aceh province.
Furthermore, other results suggests that the components of the Local Revenue: Local
Taxes, Local Retribution, Zakat, Results of Local Investment, and Others Local Income
jointly have effect on the local
financial performance of the
district/city in Aceh province.
Penulis: Junarwati
Kode Jurnal: jpakuntansidd130174
