ANALISIS PERBEDAAN KINERJA KEUANGAN PENDAPATAN ASLI DAERAH PEIODE OPINI NON WTP DAN PERIODE OPINI WTP (Studi Pada Kabupaten/Kota di Provinsi Aceh Tahun 2013-2014)
Abstract: The purpose of this
study is to examine and analyze the differences in financial performance of
local revenue (PAD) during the periods of non unqualified opinion and
unqualified opinion among districts/municipalities within Aceh Province Aceh in
2013-2014. Population of the study is 23 districts/municipalities of Aceh
province. Using purposive sampling technique, 10 districts/municipalities were
choosen as the sample of the study according to the criteria that those
districts/municipalities should have audit opinion improvement, from non
unqualified in 2013 became unqualified in 2014. The data used was the budget
realization statement of each district/municipality for the year 2013-2014.
Paired sample t-test was used to analyze the data.
The results of the study showed that the financial performance of local
revenue (PAD) during non unqualified opinion period have no different compare
to qualified opinion period in districts/municipalities of Aceh Province for
the year 2013-2014. In the aspect of the degree of fiscal decentralization and
financial independence ratio, financial performance of local revenue during non
unqualified period differs from unqualified period. In addition, based on the
effectiveness and growth of local revenue ratios, financial performance of
local revenue in districts/municipalities of Aceh Province have no different
within these two periods.
Keywords: Financial
Performance, Local Revenue (PAD), Audit Opinion, Degree of Fiscal
Decentralization, Effectiveness of Local Revenue (PAD) Ratio, Growth of Local
Revenue (PAD) Ratio, and Financial Independence Ratio
Penulis: Yuni Wulan Dari, M
Rizal Yahya
Kode Jurnal: jpakuntansidd160655
