PENGARUH EFEKTIFITAS, EFISIENSI DAN KESERASIAN TERHADAP KEMANDIRIAN KEUANGAN DAERAH (Studi Pada Pemerintahan Daerah Kabupaten Dan Kota Di Lingkungan Provinsi Jambi)
ABSTRACT: The purpose of this study is to determine the
effect of effectiveness, efficiency and harmony, the regional financial
independence either partially or simultaneously (Actual case study on district budget
/ Environment City in Jambi Province) 2008 -2012. Data used in this study is
secondary data. Data in the form of financial ratios in assessing performance
accountability district budget and municipal in Jambi Province on the district
budget realization report and municipal in Jambi Province in 2008 and 2012.
Research is explanatory research is clear that analysis financial ratios in the
budget in the form of effectiveness, efficiency, harmony, growth, and the
proportion of income and expenditure in the district budget and municipal in Jambi
Province has an influence on independence. The district budget and municipal in
Jambi Province in demonstrating the ability of local governments to finance
their own activities of government, development, and service to the community.
The instruments used in this study statistics with multiple linear regression
analysis to determine the level of the relationship and knowledge of public
accounting as a tool The main analysis. Statistical Analysis Based on the
analysis it is known that the area ratio effectiveness significant negative
effect on self-sufficiency ratio. Therefore, when the effectiveness of PAD to
the target area increases, this effect of reducing the independence of the
district budget as Jambi City, the number PAD District Municipality is a very
small amount and is unable to independently meet the needs of a budgeting cost,
regional financial efficiency ratios significant positive effect on the independence
of the public service. So if the financial efficiency of the region tends to be
better, it is an against budget independence. Because the average - average
development cost is top shopping district budget as Jambi City, more than the
total earnings (deficit), Harmony ratio of public expenditure to the independence
of development or PAD District or City to significant negative effect on public
services. So if your chance in shopping activities tend to be better, it does
not affect the independence of local revenues. Due average - above average
shopping district budget financing municipal in Jambi province cannot afford
financed by a small PAD. Simultaneously, it can be concluded that the variable effectiveness,
efficiency and harmony by together - equally significant effect on Financial
independence Jambi City District. So if effectiveness, efficiency and harmony
together increases, the independence of the Financial District City in the
province of Jambi. Would be also increase.
Penulis: MARNAS
Kode Jurnal: jpakuntansidd160572
