Nugraha, Putra Surya (2018) Influence analysis of regional revenue (PAD), general allocation fund (DAU), special allocation fund (DAK), and region expense on the financial performance of district and city governments in Indonesia in the period 2014-2016. Final Project. Accounting Department. Economics Faculty. Setia Budi University. Skripsi thesis, Universitas Setia Budi Surakarta.
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Abstract
This research aimed to determine the influence of regional revenue, general allocation fund, special allocation fund, and region expense on the financial performance of district and city governments in Indonesia in the period 2014-2016. Data obtained from the Information and Communication Center of the Supreme Audit Board Republic of Indonesia. Total population are 514 districts and cities, through purposive sampling obtained 439 districts and cities, finally there are 133 data outliers. The statistical test was performed by IBM SPSS Program Version 21. Based on the results of multiple linear regression analysis shows that regional revenue, general allocation fund, special allocation fund,and region expense have a significant effect on the financial performance of district and city governments in Indonesia 2014-2016. However, general allocation fund variable that suspected have negatively affect to financial performance showed the opposite result. In addition, region expense variables were suspected have a positive effect but the results showed negative results. Keywords: Regional Revenue, General Allocation Fund, Special Allocation Fund, Region Expense, Financial Performance.
Item Type: | Thesis (Skripsi) |
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Uncontrolled Keywords: | Regional Revenue, General Allocation Fund, Special Allocation Fund, Region Expense, Financial Performance |
Subjects: | H Social Sciences > HB Economic Theory |
Divisions: | Fakultas Ekonomi > Prodi S1 Akuntansi |
Depositing User: | magdalena kartika ningsih |
Date Deposited: | 26 Sep 2019 04:46 |
Last Modified: | 26 Sep 2019 04:46 |
URI: | http://repo.setiabudi.ac.id/id/eprint/360 |
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