ANALISIS PENGARUH PENDAPATAN ASLI DAERAH (PAD) TERHADAP KINERJA KEUANGAN PADA PEMERINTAH KABUPATEN DAN KOTA DI PROVINSI SUMATERA SELATAN

WENNY, CHERRYA DHIA and Ferina, Ika Sasti (2011) ANALISIS PENGARUH PENDAPATAN ASLI DAERAH (PAD) TERHADAP KINERJA KEUANGAN PADA PEMERINTAH KABUPATEN DAN KOTA DI PROVINSI SUMATERA SELATAN. Undergraduate thesis, Sriwijaya University.

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Abstract

The purpose of this research is to determine the effect of the local original revenue (PAD) on the financial performance of the counties and cities in South Sumatra Province either simultaneously or partially. The data used are the counties and cities budget reports and budget realization reports in South Sumatra Province from 2005-2009, published by Badan Pusat Statistik Provinsi Sumatera Selatan. The method of analysis used is quantitative analysis, with the multiple regression models. Variable research consists of local taxes {XI), local levy (X2), the property of companies and the separated regional assets (X3), other local original revenue (X4), and Y as the financial performance variable. The non-probability sampling technique using purposive sampling, in order to obtain the six counties and cities in South Sumatra Province as samples in this research. The research shows that the local original revenue (PAD) has impact on financial performance simultaneously. However, partially, only other local original revenue have a dominant influence on financial performance, while local taxes, levies, the property of companies and the separated regional assets is not dominant affect on the financial performance of the counties and cities in South Sumatra Province. Researcher suggested that the counties and cities in South Sumatra Province should attempt to reduce dependence on central government as well as trying to seek other sources of the local original revenue (PAD) to improve the financial performance

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Pendapatan Asli Daerah, Pajak Daerah, Retribusi Daerah, Hasil Perusahaan dan Kekayaan Daerah, Lain-Lain PAD yang sah, Kinerja Keuangan
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mr Halim Sobri
Date Deposited:	01 Apr 2020 02:19
Last Modified:	01 Apr 2020 02:19
URI:	http://repository.unsri.ac.id/id/eprint/28760

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