Analisis Kinerja Keuangan Pemerintah Kabupaten/Kota Se-Propinsi Lampung
Abstract: According to UU No.
17 / 2003 about state of financial claims that regional leaders should give the
stewardship of the budget implementation in the form of financial report to
parliament.Such financial statement covering a report the realization of
regional, at least the balance, the report cash flow and the record on the
financial statements.In accordance with the mandate pp no. 24 / 2005 about
government, the accounting standard we need to be a assessment to the financial
management of local governments in order to assess whether related regional
governments managed to carry out his duty with good or not. The aim of this
research is to find out if there are differences financial performance
governments city se-propinsi lampung in 2011 and 2012 ' s independence, based
on an indicator effectiveness, efficiency and growth of regional financial.
Data used in this research is data skunder, in the form of a report the
realization of budget district 2011-2012 originating from BPK-RI lampung area.
he analysis used is an analysis of qualitative and quantitative analysis by the
instrument in form of independent analysis of a sample t test with standard of
significance 0.05 or 5 %.
Penulis: Herry Goenawan
Soedarsa, Avrina Tryasmarini Dwi Putri
Kode Jurnal: jpakuntansidd140776
