FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN DALAM MENINGKATKAN EFISIENSI PEMERINTAH DAERAH

KABUPATEN/KOTA DI SUMATERA SELATAN

SKRIPSI

Nama : Aidil Hada Pratama

NIM : 22 2012 379

UNIVERSITAS MUHAMMADIYAH PALEMBANG FAKULTAS EKONOMI DAN BISNIS

2017

FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN DALAM MENINGKATKAN EFISIENSI PEMERINTAH DAERAH

KABUPATEN/KOTA DI SUMATERA SELATAN

SKRIPSI

Untuk Memenuhi Salnh Satu Persyaratan Memperoleh Gelar Sarjaaa Ekonomi

Nnma : AldU Hnda Pratama

NIM :22 2012 379

UNIVERSITAS MUHAMMADIYAH PALEMBANG FAKULTAS EKONOMI DAN BISNIS

2017

PERNYATAAN BEBAS PLAGIAT

S a y a y a n g b e r t a n d a t a n g a n d i b a w a h i n i :

N a m a : A i d i l H u d a P r a t a m a

N I M : 2 2 2 0 1 2 3 7 9

P r o g a m S i u d i ; A k u n t a n s i

M e n y a t a k a n b a h w a s k r i p s i i n i t e l a h d i t u l i s d e n g a n s u n g g u h - s u n g g u h d a n t i d a k

a d a b a g i a n y a n g m e r u p a k a n p e n j i p l a k a n k a r y a o r a n g l a i n . A p a b i l a d i k e m u d i a n h a r i

t c r b u k t i b a h w a p e m y a t a a n i n i t i d a k b e n a r , m a k a s a y a s a n g g u p m e n e n m a s a n k s i a p a p u n

s e s u a i p e r a t u r a n y a n g b e r l a k u .

P a l e m b a n g , A p r i l 2 0 1 7

P e n u l i s ,

A i d i l H u d a P r a t a m a

iii

Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Palembang

TANPA PENGESAHAN SKRIPSI

Judul : Faktor-Faktor Yang Mempengaruhi Kinerja Keuangan

Dalam Meningkatkan Efisiensi Pemerintah Daerah

Kabnpatctt/Kota Di Sumatera Selatan .

Nama : Aidil Hnda Pratama

NIM : 22 2012 379

Fakultas : Ekonomi dan Btsnb

Mata Kuliah Pokok : Akuntansi Sektor Pnblik

Dherima dan Disahkan

Pada Taoggai....

Pembimbing

Mben S F M SL Ah TA NIDN/NBM: 0206047101/859196

Mengetahni,

m Studi Akuntansi

BefaTiJSriiaiiuddin, S JH.SL Ak. CA NIDN/NBM: 0216106902/944806

iv

PRAKATA

A s s a i a m m u ' a l a i k u m W a r a h m a t u l l a h i W a b a r a k a t u h

A l h a m m d u l i i l a h i r o b b i l a l a m i n , s e g a l a p u j i d a n s y u k u r a t a s k e h a d i r a t A l l a h s w t ,

y a n g t e l a h m e m b e n k a n r a h m a t s e r t a ridho-Nya s e h i n g g a p e n u l i s d a p a t m e n y e l e s a i k a n

s k r i p s i i n i y a n g b e r j u d u l "Faktor-Faktor Yang Mempengaruhi Kinerja Keuangan

Dalam Meningkatkan Efisiensi Pemerintah Daerah Kabupaten/Kota Di Sumatera

Selatan". S k r i p s i i n i m e r u p a k a n s a l a h s a t u s y a r a t u n t u k m e m p e r o l e h g e l a r S a r j a n a

E k o n o m i S a t u ( S I ) p a d a F a k u l t a s E k o n o m i d a n B i s n i s U n i v e r s i t a s M u h a m m a d i y a h

P a l e m b a n g .

U c a p a n t e r i m a k a s i h p e n u l i s s a m p a i k a n k e p a d a k e d u a o r a n g t u a k u (Suwarno

dan Tumiati) d a n s a u d a r a - s a u d a n k u (Muhammad dwika Juniar Rapiq dan Qisty

azzahra) y a n g h i n g g a saa t i n i t e l a h m e m b e r i k a n m o t i v a s i , d o ' a d a n b a n t u a n m a t e r i a l n y a .

P e n u l i s J u g a m e n g u c a p k a n t e r i m a k a s i h k e p a d a p e m b i m b i n g s a y a Bapak Mizan

S.E.Ak.,M.Si.,CA y a n g t e l a h m e m b e r i k a n p e n g a r a h a n d a l a m p e m b u a t a n s k r i p s i i n i .

S e l a i n i t u p e n u l i s j u g a m e n g u c a p k a n t e r i m a k a s i h p a d a p i h a k - p i h a k y a n g m e n g i z i n k a n

d a l a m m e m b a n t u m e n y e l e s a i k a n s k r i p s i d i F a k u l t a s E k o n o m i d a n B i s n i s U n i v e r s i t a s

M u h a m m a d i y a h P a l e m b a n g k e p a d a :

1 . B a p a k D R . A b i d D j a z u l i , S . E , M . M s e l a k u R e k t o r U n i v e r s i t a s M u h a m m a d i y a h

P a l e m b a n g ,

2 . B a p a k D r s . H . F a u z i R i d w a n , M . M s e l a k u D e k a n F a k u l t a s E k o n o m i d a n B i s n i s

U n i v e r s i t a s M u h a m m a d i y a h P a l e m b a n g .

3 . B a p a k B e t r i S i r a j u d d i n . , S . E , M . S i , A k . C A s e l a k u K e t u a P r o g r a m S t u d i

vi

A k u n t a n s i F a k u l t a s E k o n o m i d a n B i s n i s U n i v e r s i t a s M u h a m m a d i y a h

P a l e m b a n g .

4 . B a p a k M i z a n . S . E . A k . . M . S i . , C A s e l a k u S e k t e t a r i s P r o g a r a m S t u d i A k u n t a n s i

F a k u l t a s E k o n o m i U n v e r s i t a s M u h a m m a d i y a h P a l e m b a n g .

5 . I b u H j . I d a Z u r a i d a h . , S . E , M . S i s e l a k u P e m b i m b i n g A k a d e m i k d i F a k u l t a s

E k o n o m i d a n B i s n i s U n i v e r s i t a s M u h a m m a d i y a h P a l e m b a n g .

6 . P i m p i n a n d a n s c l u r u h k a r y a w a n d i D i r e k t o r a t j e n d e r a l p e r i m b a n g a n k e u a n g a n

S u m a t e r a S e l a t a n .

7 . S e m u a p i h a k y a n g t e l a h m e m b e r i k a n b a n t u a n k e p a d a p e n u l i s d a l a m

p e n y u s u n a n s k r i p s i i n i y a n g t i d a k d a p a t d i s e b u t k a n s a t u p e r s a t u .

D e n g a n s e g a l a k e r e n d a h a n h a t i , p e n u l i s m e n g u c a p k a n b a n y a k t e r i m a k a s i h

k e p a d a s e m u a p i h a k y a n g t e l a h m e m b a n t u d a l a m m e n y e l e s a i k a n s k r i p s i i n i . S e m o g a

a m a l i b a d a h y a n g d i l a k u k a n a k a n m e n d a p a t b a l a s a n d a r i A l l a h S W T , a m i n y a

r o b b a T a i a m i n .

W a s s a l a m m u ' a l a i k u m W a r a h m a t u l l a h i W a b a r a k a t u h

P a l e m b a n g , A p r i l 2 0 1 7

P e n u l i s ,

Aidil Huda Pratama

vii

DAFTAR ISI

Halaman HALAMAN DEPAN / COVER. « i HALAMAN JUDUL " HALAMAN PERNYATAAN BEBAS PLAGIAT iii HALAMAN PENGESAHAN SKRIPSI - iv HALAMAN MOTTO DAN PERSEMBAIL\N v HALAMAN PRAKATA vi HALAMAN DAFTAR I S I . — vii DAFTAR TABEL - x DAFTAR GAMBAR xi HALAMAN LAMPIRAN xii HALAMAN ABSTRAK....« xiii

BAB IPENDAHULUAN A. Latar Belakang — » 1 B. Rumusan Masalah 1 C. Hijuan Penelitian « - 12 D. Manfaat Penelitian 12

BAB H KAJIAN PUSTAKA 14 A. Penelitian Sebelumnya .*. 14

B. Landasan Teori 16 1. Laporan Keuangan Dan Ibjoan Laporan Keuangan 16 2. Analisis Laporan Keuangan Pemerintah Daerah ...................... 17 3. Kinerja Keuangan Daerah 18

a. Pengertian Kinerja Keuangan Daerah 18 b. Tbjuan Pengnkuran Kinerja Keuangan Daerah 19

4. Faktor-Faktor Yang Mempengaruhi Kinerja Keuangan 19 A. Pendapatan Asli Daerah . 19 B. Dana Perimbangan 21 C. Belanja ModaL..............»„..»..„....»..« 22 D. Belanja Rutin 23 E . Pertumbuhan Ekonomi 24

C. HIPOTESIS 1. Pengujian Hipotesis Secara Bersamaan(Uji F) 24

A. Pengaruh Revenue Terhadap Kinerja Keuangan Pemerintah Daerah 24

B. Pengaruh Expenditure Terhadap Kinerja Keuangan Pemerintah Daerah - 25

C. Pengaruh Taxes Terhadap Kinerja Keuangan Pemerintah Daerah ...... - 26

D. Pengarnh Popnlation Terhadap Kinerja Keuangan Pemerintah

viii

Daerah 27 BAB m METODE PENELITIAN 28

A. Jenis Penelitian 28 B. Lokasi Penelitian — 29 C. Operasionalisasi Variabel 29 D. Data yang Diperlukan • • • — 3 0 E . Metode Pengumpulan Data 30 F. Analisis Data dan Teknik Analisis 31

1. Analisis Data 31 a. Analisis Kualitatif 31

b. Analisis Kuantitatif 32 2. Teknik Analisis 32

a. Uji Asumsi Klasik 33 b. Uji Regresi Linier Berganda 34 c. Uji Regresi Pamal(Uji T) 35 d. Pengujian Hipotesis 36 e. Uji Koefisien Determinasi 38

BAB IV HASIL PENELITIAN DAN PEMBAHASAN 39 A. HASIL PENELITIAN 39

1. Data Umum 39 2. Data Khusus 47

a) Uji Asumsi Klasik 50 1) Uji Normalitas 50 2) Uji Multikolineantas 51 3) Uji Heterokedastisitas 53 4) Uji Autokorelasi 54

B. Hasil Regresi Bei^anda „ 56 C. Analisis Korelasi 58 D. Uji Hipotesis 59

1) Uji F (Simultan) 59 2) Uji T (Parsia!) 61

E) Koefisien Determinasi 62 B. PEMBAHASAN 63

1. Pengaruh Revenue, Expenditure, Taxes, Dan Population Terhadap Kinerja Keuangan Pemerintah Daerah Secara Bersama-Sama (Simultan 63

2. Pengaruh Revenue, Expenditure, Taxes, Dan Population Terhadap Kinerja Keuangan Pemerintah Daerah Secara (Parsial) 65

BAB V SIMPULAN DAN SARAN 69 A. Simpulan 69 B. Saran „ » 69

i x

DAFTAR TABEL Halaman

Tabel I . l laporan keuangan dan jumlah penduduk kabupaten kota provinsi Sumatera selatan 2012-2014 9

Tabel II.1 penelitian sebelumnya - 16 Tabel HI . l operasionalisasi variabel Peta sumatera selatan 29 Tabel IV.l data realisasi APBD kabupaten/kota di provinsis sumatera selatan

tahun 2012-2014 48 Tabel IV.2 One-Sample Kolmogorov-Smimov Test 51 Tabel I V 3 Uji Multikolinearitas 52

Tabel IV.4 Hasil Uji autokorelasi 55

Tabel IV.5 Hasil Analisis Regresi Berganda 56

Tabel IV.6 Pedoman Interpretasi Koefisien Korelasi 58

Tabel IV.7 Koefisien Korelasi 59

Tabel IV.8 Uji Hipotesis Secara Simultan 60

Tabel IV.9 Uji hipotesis Parsial 61

Tabel IV.IO Koefisien Determinasi 63

X

DAFTAR GAMBAR

Halaman GambarlV.l Peta Sumatera Selatan 43 GambarlV.2 Uji Heterokedastisitas 54

x i

DAFTAR LAMPIRAN

L A M P I R A N 1 : S U R A T K E T E R A N G A N S E L E S A I R I S E T

L A M P I R A N 2 : K A R T U A K T I V I T A S B I M B P ^ J G A N S K R I P S I

L A M P I R A N 3 : J A D W A L K E G I A T A N P E N E L I T I A N

L A M P I R A N 4 : S E R T I F I K A T M E M B A C A D A N M E N G H A F A L A L - Q U R ' A N

L A M P I R A N 5 : S U R A T K E T E R A N G A N T O E F L

L A M P I R A N 6 : S E R T I F I K A T K K N

xii

ABSTRAK

Aidil Huda Pratama / 22.2012379 / Faktor-Faktor Yang Mempengaruhi Kinerja Keuangan Pemerintah Daerah Kabupaten/Kota Di Sumatera Selatan

T u j u a n p e n e l i t i a n i n i a d a l a h u n t u k m e n g a n a i l s i s d a n m e n g e t a h u i a p a k a h r e v e n u e , e x p e n d i t u r e , t a x e s d a n p o p u l a t i o n b e r p e n g a n i h p a d a k i n e i j a k e u a n g a n p e m e r i n t a h d a e r a h k a b u p a t e n / k o t a d i s u m a t e r a s e l a t a n . J e n i s P e n e l i t i a n y a n g d i g u n a k a n d a l a m p e n e l i t i a n i n i a d a l a h P e n e l i t i a n K n m p a r a t i f y a i t u p e n u l i s a k a n m e l a k u k a n p e r b a n d i n g a n p e r h i t u n g a n t e r h a d a p d a l a k e u a n g a n y a n g d i p e r o l e h u n t u k m e m e c a h k a n m a s a l a h y a n g a d a s e s u a i d e n g a n t u j u a n p e n e l i t i a n . . D a t a y a n g d i g u n a k a n d a l a m p e n e l i t i a n i n i a d a l a h d a t a s e k u n d e r . I l a s i l p e n e l i t i a n i n i a d a l a h b a h w a p c n d a p a t a n / r e v e n u e b e r p e n g a r u h n e g a t i f d a n s i g n i f i k a n t e r h a d a p K i n e r j a K e u a n g a n P e m e r i n t a h D a e r a h . b e l a n j a / e x p e n d i t u r e b e r p e n g a r u h p o s i t i f d a n s i g n i f i k a n t e r h a d a p K i n e r j a K e u a n g a n P e m e r i n t a h D a e r a h . p a j a k / t a x t i d a k b e r p e n g a r u h t e r h a d a p K i n e r j a K e u a n g a n P e m e r i n t a h D a e r a h . P e n d u d u k / P o p u l a t i o n t i d a k b e r p e n g a r u h t e r h a d a p K i n e r j a K e u a n g a n P e m e r i n t a h D a e r a h . H a s i l u j i h i p o t e s i s s i m u l t a n m e n u n j u k k a n v a r i a b e l p e n d a p a t a n , b e l a n j a , p a j a k d a e r a h d a n p e n d u d u k s e c a r a b e r s a m a - s a m a b e r p e n g a r u h t e r h a d a p k i n e r j a k e u a n g a n p e m e r i n t a h d a e r a h . h a s i l u j i R 2 . v a r i a b e l p e r x l a p a t a n , b e l a n j a , p a j a k d a e r a h d a n p e n d u d u k m e m i l i k i p e n g a r u h s e b e s a r 6 5 % t e r h a d a p k i n e r j a k e u a n g a n p e m e r i n t a d a e r a h s e d a n g k a n s i s a n y a 3 5 % d i p e n g a r u h i o l e h f a k t o r - f a k t o r l a i n s e p e r t i b u d a y a o r g a n i s a s i , p e r t u m b u h a n e k o n o m i d a e r a l i . u k u r a n l e g i s t l a t i f , l u a s w i l a y a h , d a n s e b a g a i n y a .

Kata Kunci: Kinerja keuangan, revenue, expenditure, taxes population, rasio efisiensi, pemerintah daerah, sumatera selatan

xiti

A B S T R A C T

A i d i l H u d a P r a t a m a / 2 2 . 2 0 1 2 . 3 7 9 / Factors Influencing F i n a n c i a l Performance of L o c a l Government of Regency/City In South S u m a t r a

The purpose of this study is to analyze and determine whether the revenue, expenditure, taxes and the population effect on the financial performance of local government district / city in South S u m a t r a . Type of study used i n this study is a comparative study that the author w i l l do a comparison calculations on financial data obtained to solve existing problems in accordance with the purpose of research .. The data used in this research is secondary data. The results of this study is that the income / revenue and a significant negative effect on the Performance of L o c a l Government Finance, shopping / expenditure and significant positive effect on the Performance of L o c a l Government Finance, taxes / tax does not affect the performance of L o c a l Government Finance. Population / Population does not affect the performance of L o c a l Government Finance. Hypothesis lest results .simultaneously show variable revenues, expenditures, local taxes and population together have a n effect on the financial performance of local governments, test results R2, variable revenues, expenditures, local taxes and residents have the effect of 65% on the financial performance of local governments w h i l e the r e m a i n i n g 35% a r e influenced by other factors such as o r g a n i z a t i o n a l culture, r e g i o n a l economic growth, the size of the legislative, a r e a , and so forth.

Keywords : financial performance, revenue, expenditure, taxes, population, efficiency r a t i o , government a r e a . South S u m a t r a

xiv

B A B l

PENDAHULUAN

A. Latar Belakang Masalah

A k u n t a n s i d a p a t d i d e t i n i s i k a n s e b a g a i s e n i , i l m u (science) m a u p u n

p e r e k a y a s a a n (technology), n a m u n j u g a d a p a t d i a r t i k a n s e b a g a i s e b u a h p r o s e s .

S e s u a i d e n g a n r a g a m u k u r a n d a n b e n t u k o r g a n i s a s i p e n g g u n a i n f o r m a s i

a k u n t a n s i , m a k a b i d a n g a k u n t a n s i d a p a t d i k l a s i f i k a s i k a n k e d a l a m d u a b i d a n g

u t a m a y a i t u : a k u n t a n s i s e k t o r p r i v a t d a n a k u n t a n s i s e k t o r p u b l i k . A k u n t a n s i

s e k t o r p r i v a t a d a l a h s u a t u p r o s e s a k u n t a n s i u n t u k m e n c a t a t a k t i v i t a s e k o n o m i

p e r u s a h a a n y a n g b e r o r i e n t a s i l a b a (profit oriented) a t a u i s t i l a h l a i n n y a a d a l a h

p e r u s a h a a n s w a s t a . S e d a n g k a n a k u n t a n s i s e k t o r p u b l i k a d a l a h d i t u j u k a n b a g i

o r g a n i s a s i y a n g b e r s i f a t n i r l a b a , s e p e r t i y a y a s a n , L S M d a n p e m e r i n t a h .

P e m e r i n t a h D a e r a h d i I n d o n e s i a a d a l a h p e n y e l e n g g a r a p e m e r i n t a h a n

d a e r a h m e n u r u t a s a s o t o n o m i d a n t u g a s p e m b a n t u a n d e n g a n p r i n s i p o t o n o m i

s e l u a s - I u a s n y a d a l a m s i s t e m d a n p r i n s i p N e g a r a K e s a t u a n R e p u b l i k I n d o n e s i a

s e b a g a i m a n a d i m a k s u d d a l a m U n d a n g - U n d a n g D a s a r 1 9 4 5 . P e m e r i n t a h d a e r a h

a d a l a h G u b e m u r , B u p a t i , a t a u W a l i k o t a , d a n P e r a n g k a t D a e r a h s e b a g a i u n s u r

p e n y e l e n g g a r a p e m e r i n t a h a n d a e r a h . N e g a r a K e s a t u a n R e p u b l i k I n d o n e s i a

d i b a g i a t a s d a e r a h - d a e r a h p r o v i n s i . D a e r a h p r o v i n s i i t u d i b a g i l a g i a t a s d a e r a h

k a b u p a t e n d a n d a e r a h k o t a . S e t i a p d a e r a h p r o v i n s i , d a e r a h k a b u p a t e n , d a n

d a e r a h k o t a m e m p u n y a i p e m e r i n t a h a n d a e r a h y a n g d i a t u r d e n g a n u n d a n g -

u n d a n g . G u b e m u r , B u p a t i d a n W a l i K o t a m a s i n g - m a s i n g s e b a g a i K e p a l a

P e m e r i n t a h D a e r a h P r o v i n s i , D a e r a h K a b u p a t e n d a n D a e r a h K o t a d i p i l i h s e c a r a

1

2

d e m o k r a t i s . P e m e r i n t a h d a e r a h m c n j a l a n k a n o t o n o m i s e l u a s - l u a s n y a , k e c u a l i

u r u s a n p e m e r i n t a h a n y a n g o l e h u n d a n g - u n d a n g d i t e n t u k a n s e b a g a i u r u s a n

P e m e r i n t a h P u s a t .

L a p o r a n k e u a n g a n d i s u s u n u n t u k m e n y e d i a k a n i n f o r m a s i y a n g r e l e v a n

m e n g e n a i p o s i s i k e u a n g a n d a n s e J u r u h t r a n s a k s i y a n g d i l a k u k a n o l e h s u a t u

e n t i t a s p e l a p o r a n s e l a m a s a t u p e r i o d e l a p o r a n . L a p o r a n k e u a n g a n t e r u t a m a

d i g u n a k a n u n t u k m e n g e t a h u i n i l a i s u m b e r d a y a e k o n o m i y a n g d i m a n f a a t k a n

u n t u k m e l a k s a n a k a n k e g i a t a n o p e r a s i o n a l p e m e r i n t a h a n , m e n i l a i k o n d i s i

k e u a n g a n , m e n g e t a h u i m e n g e v a l u a s i e f e k t i v i t a s d a n e f i s i e n s i s u a t u e n t i t a s

p e l a p o r a n d a n m e n e n t u k a n k e t a a t a n n y a t e r h a d ^ p e r a t u r a n p e r u n d a n g

u n d a n g a n .

S e t i a p e n t i t a s p e l a p o r a n m e m p u n y a i k e w a j i b a n u n t u k m e l a p o r k a n u p a y a -

u p a y a y a n g t e l a h d i l a k u k a n d a n h a s i l y a n g d i c a p a i d a l a m p e l a k s a n a a n k e g i a t a n

s e c a r a s i s t e m a t i s d a n t e r s t r u k t u r p a d a s u a t u p e r i o d e p e l a p o r a n u n t u k

k e p e n t i n g a n : A k u n t a b i l i t a s , M a n a j e m e n , T r a n s p a r a n s i , K e s e i m b a n g a n a n t a r

g e n e r a s i , E v a l u a s i k i n e r j a

K o m i t m e n p e m e r i n t a h d a l a m u p a y a m e w u j u d k a n l a p o r a n k e u a n g a n

p e m e r i n t a h y a n g m e m e n u h i p r i n s i p a k u n t a b i l i t a s d a n t r a n s p a r a n s i , a d a l a h

d e n g a n d i t e r t i b k a n n y a p e r a t u r a n p e m e r i n t a h ( P P ) N o m o r 2 4 t a h u n 2 0 0 5 ,

t e n t a n g s t a n d a r a k u n t a n s i p e m e r i n t a h ( S A P ) . S A P y a n g p e r t a m a m a s i h

m e n g g u n a k a n b a s i s k a s m o d i f i k a s i b e l u m b e r b a s i s a k r u a l , k a r e n a m e n j a d i

m a s a t r a n s i s i d a r i single entry m e n u j u double entry. B e r d a s a r k a n P P 2 4 t a h u n

2 0 0 5 t e r s e b u t , p e m e r i n t a h d a e r a h m a s i h d i p e r k e n a n k a n u n t u k m e n g g u n a k a n

4

A k u n t a b i l i t a s b u k a n s e k e d a r k e m a m p u a n m e n u n j u k k a n b a g a i m a n a u a n g p u b l i k

d i b e l a n j a k a n , a k a n t e t a p i m e l i p u t i k e m a m p u a n y a n g m e n u n j u k a n b a h w a u a n g

p u b l i k t e r s e b u t t e l a h d i b e l a n j a k a n s e c a r a e k o n o m i s , e f e k t i f d a n e f i s i e n . d a l a m

s i s t e m m a n j e m e n s t r a t e g i , p e n g u k u r a n k i n e r j a b e r f l i n g s i s e b a g a i a l a t p e n i l a i a n

a p a k a h s t r a t e g i y a n g s u d a h d i t e t a p k a n t e l a h b e r h a s i l d i c a p a i . D a r i h a s i l

p e n g u k u r a n k i n e r j a d i l a k u k a n feedback s e h i n g g a t e r c i p t a s i s t e m p e n g u k u r a n

k i n e r j a y a n g m a m p u m e m p e r b a i k i k i n e r j a o r g a n i s a s i s e c a r a b e r k e l a n j u t a n

{continous improvement). B e r d a s a r k a n feedback ( u m p a n b a l i k ) h a s i l

p e n g u k u r a n k i n e r j a b i s a m e m p e r b a i k i k i n e r j a p a d a p e r i o d e b e r i k u t n y a b a i k

d a l a m p e r e n c a n a a n m a m p u i m p l e m e n t a s i ( m a h s u n , 2 0 1 2 : 1 4 5 ) .

A b d u l H a l i m ( 2 0 1 4 : L - 4 ) A d a b e b e r a p a c a r a u n t u k m e n g u k u r K i n e r j a

K e u a n g a n D a e r a h s a l a h s a t u n y a y a i t u d e n g a n m e n g g u n a k a n R a s i o K e u a n g a n

D a e r a h . B e b e r a p a r a s i o y a n g b i s a d i g u n a k a n a d a l a h : R a s i o K e m a n d i n a n

K e u a n g a n D a e r a h , R a s i o E f e k t i v i t a s t e r h a d a p P A D , R a s i o E f i s i e n s i K e u a n g a n

D a e r a h , R a s i o K e s e r a s i a n B e l a n j a D a e r a h , d a n R a s i o P e r t u m b u h a n . D a l a m

p e n e l i t i a n , u n t u k m e n g u k u r k i n e r j a k e u a n g a n d a e r a h p e n u l i s m e n g g u n a k a n

R a s i o E f i s i e n s i K e u a n g a n D a e r a h . R a s i o y a n g m e n g g a m b a r k a n p e r b a n d i n g a n

a n t a r a o u t p u t d a n i n p u t a t a u r e a l i s a s i p e n g e l u a r a n d e n g a n r e a l i s a s i p e n e r i m a a n

d a e r a h .

D e n g a n d i b e r l a k u k a n n y a o t o n o m i d a e r a h s e h a r u s n y a p e m e r i n t a h

K a b u p a t e n / K o t a d i P r o v i n s i S u m a t e r a S e l a t a n h a r u s l e b i h b e r a n i d a n m a m p u

m e m a k s i m a l k a n b e r b a g a i p o t e n s i y a n g d i m i l i k i n y a . S e h i n g g a b e r b a g a i

p e r m a s a l a h a n y a n g t e l a h d i j e l a s k a n d i a t a s t a d i b e r a n g s u r - a n g s u r m u l a i t e r a t a s i .

5

M e m a n g k e b a n y a k a n k o t a - k o t a k e c i l d i s e l u r u h i n d o n e s i a m a s i h b e l u m b i s a

m a n d i r i d a l a m h a l p e n g e l o l a a n k i n e r j a n y a . B a n y a k p e j a b a t - p e j a b a t d a e r a h y a n g

j u s t r u b e r b u a t t i d a k s e m e s t i n y a d e n g a n m e l a k u k a n b e r b a g a i p e n y i m p a n g a n ,

y a n g b i s a m e n i m b u l k a n d a m p a k y a n g b u r u k b a g i m a s y a r a k a t d a e r a h y a n g

b e r s a n g k u t a n . U n t u k i t u l a h p e r a n m a s y a r a k a t s e b a g a i s u b y e k d a n o b y e k

p e m b a n g u n a n s a n g a t d i p e r l u k a n u n t u k s e l a l u m e m a n t a u d a n m e n g a w a s i

k i n e r j a p e m e r i n t a h d a e r a h .

B e b e r a p a p e n e l i t i a n s e b e l u m n y a y a n g b e r k a i t a n d e n g a n u r a i a n d i a t a s y a i t u

o l e h R a t r i P a t r i a t i ( 2 0 1 0 ) y a n g m e l a k u k a n p e n e l i t i a n u n t u k m e n g e t a h u i f a k t o r -

f a k t o r y a n g m e m p e n g a r u h i k i n e r j a k e u a n g a n p e m e r i n t a h d a e r a h d i j a w a t e n g a h .

P e n e l i t i a n d i l a k u k a n d e n g a n m e n g u j i p e n g a r u h revenue, expenditure, real

estate, capital, taxes, grant, population, dan tourist s e b a g a i v a r i a b e l

i n d e v e n d e n , t e r h a d a p k i n e r j a k e u a n g a n s e b a g a i v a n a b e l d e v e n d e n y a n g

d i p r o k s i k a n d e n g a n factor score d a r i r a s i o k e m a n d i r i a n , r a s i o e f i s i e n s i d a n r a s i o

e f e k t i v i t a s . H a s i l p e n e l i t i a n i n i m e n u n j u k k a n b u k t i e m p i r i s b a h w a v a r i a b e l

r e v e n u e d a n e x p a n d i t u r e b e r p e n g a r u h t e r h a d a p k i n e r j a k e u a n g a n p e m e r i n t a h

d a e r a h d i j a w a t e n g a h . N a m u n d e m i k i a n real estate, capital, taxes, grant,

populations dan tourist t i d a k b e r p e n g a r u h t e r h a d a p k i n e r j a k e u a n g a n

p e m e r i n t a h d a e r a h d i j a w a t e n g a h . P e n e l i t i a n s e b e l u m n y a j u g a d i l a k u k a n o l e h

S i t i N u r R o c h m a h B ( 2 0 1 0 ) y a n g m e l a k u k a n p e n e l i t i a n m e n g a n a l i s i s f a k t o r -

f a k t o r y a n g m e m p e n g a r u h i k i n e r j a k e u a n g a n d a p a p e m e r i n t a h k a b u p a t e n d a n

k o t a s e - P r o v i n s i J a w a l e n g a h . F a k t o r - f a k t o r y a n g d i g u n a k a n a d a l a h P A D ,

d a n a p e r i m b a n g a n , b e l a n j a m o d a l , p e r t u m b u h a n e k o n o m i . u k u r a n l e g i s l a t i f .

6

d a n l e v e r a g e . Y a n g H a s i l p e n e l i t i a n n y a m e n u n j u k k a n b a h w a P A D d a n

p e r t u m b u h a n e k o n o m i m e r u p a k a n f a k t o r y a n g b e r p e n g a r u h t e r h a d a p k i n e i j a

k e u a n g a n p e m e r i n t a h d a e r a h . D a n a p e r i m b a n g a n , b e l a n j a m o d a l , u k u r a n

l e g i s l a t i f , d a n l e v e r a g e t i d a k b e r p e n g a r u h t e r h a d a p k i n e r j a k e u a n g a n

p e m e r i n t a h d a e r a h . S e r t a p e n e l i t i a n s e b e l u m n y a j u g a d i l a k u k a n o l e h M a n i k

( 2 0 1 5 ) a n a l i s i s f a k t o r - f a k t o r y a n g m e m p e n g a r u h i a n g g a r a n b e l a n j a d a e r a h

t e r h a d a p k i n e r j a k e u a n g a n d a e r a h k o t a d a n k a b u p a t e n d i p r o v i n s i k e p u l a u a n

r i a u . Y a n g m e l a k u k a n p e n e l i t i a n s e c a r a p a r s i a l d a n s i m u l t a n f a k t o r - f a k t o r

y a n g m e m p e n g a r u h i p e n d a p a t a n a n g g a r a n b e l a n j a d a e r a h m e l a l u i b e l a n j a

m o d a l , d a n a p e r i m b a n g a n , p e n d a p a t a n a s l i d a e r a h t e r h a d a p k i n e r j a k e u a n g a n

d a e r a h p a d a k o t a d a n k a b u p a t e n d i P r o v i n s i K e p u l a u a n R i a u

B e r d a s a r k a n p e n e l i t i a n s e b e l u m n y a p e n u l i s b e r t u j u a n u n t u k m e n e l i t i

t e n t a n g h u b u n g a n revenue, expenditure, taxes dan population. S e b a b

d i p e n e l i t i a n s e b e l u m n y a b e l u m a d a t e n t a n g h u b u n g a n revenue, expenditure,

taxes dan population d i p e m e r i n t a h d a e r a h s u m a t e r a s e l a t a a D e n g a n t u j u a n

u n t u k m e m p e r o l e h b u k t i e m p i r i s t e r h a d a p k i n e r j a k e u a n g a n p e m e r i n t a h d a e r a h

d i s u m a t e r a s e l a t a n y a n g d i w a k i l k a n d e n g a n R a s i o E f e k t i v i t a s P A D , R a s i o

E f e k t i v i t a s K e u a n g a n D a e r a h , R a s i o K e s e r a s i a n , R a s i o P e r t u m b u h a n , d a n

R a s i o K e m a n d i r i a n K e u a n g a n D a e r a h .

Revenue m e r u p a k a n j u m l a h p e n d a p a t a n a s l i d a e r a h o l e h p e m e r i n t a h

d a e r a h d a l a m s u a t u p e r i o d e t e r t e n t u . P e n d a p a t a n y a n g s e m a k i n m e n i n g k a t

d i h a r a p k a n b i s a m e m e n u h i k e w a j i b a n p e m e r i n t a h d a e r a h d a l a m m e m b e r i k a n

p e l a y a n a n p u b l i k k e p a d a m a s y a r a k a t . S u a t u p e m e r i n t a h d a e r a h y a n g m a m p u

8

b a i k d e n g a n j u m l a h p e n d u d u k y a n g b a n y a k , m a k a p e m e r i n t a h h a r u s b i s a

m e n i n g k a t k a n k i n e i j a k e u a n g a n n y a .

B e r i k u t i n i d i s a j i k a n d a t a m e n g e n a i l a p o r a n r e a l i s a s i k e u a n g a n d a e r a h

d a n j u m l a h p o p u l a s i d i K a b u p a t e n / K o t a d i P r o v i n s i S u m a t e r a S e l a t a n d a r i

t a h u n 2 0 1 2 s a m p a i t a h u n 2 0 1 4 :

9

Tabel I . l Laporan keuangan dan jumlah penduduk kabupaten kota provinsi sumatera selatan

2012-2014

No Kab/Kota Tahun Revenue<Xl)| Expanditure(X2) | Taxes(X3) popalation(X4)

No Kab/Kota Tahun dalam milyaran rupiab dalam jutaan 2 0 1 2 5 . 2 2 4 4 . 5 6 1 1.804 7 . 0 7 8

1 p r o v . S u n i s e l 2 0 1 3 5 . 4 6 8 5 . 6 7 9 1.883 7 . 8 2 9 2 0 1 4 6 . 2 5 2 5 .513 2 . 2 6 8 7 . 9 4 1 2 0 1 2 1.188 1.129 2 0 3 8 0

2 K a b . L a h a t 2 0 1 3 1.230 1.426 25 3 8 5 2 0 1 4 1.534 1.388 5 8 3 8 9 2 0 1 2 2 . 5 8 1 2 . 4 5 8 18 5 8 7

3 K a b . M u b a 2 0 1 3 3 . 0 6 7 2 . 9 3 8 2 7 5 9 2 2 0 1 4 3 . 1 4 4 3 . 5 1 8 6 2 6 0 2 2 0 1 2 1.333 1.214 14 5 4 3

4 K a b . M u r a 2 0 1 3 1.514 1.455 18 543 2 0 1 4 1.142 1.219 4 6 3 7 9 2 0 1 2 1.660 1.566 2 9 7 4 2

5 K a b . M i i a r a e n i m 2 0 1 3 1.845 1.975 3 6 5 8 2 2 0 1 4 1.798 1.784 4 8 5 9 1 2 0 1 2 1.274 1.290 14 753

6 K a b . O K I 2 0 1 3 ! . 4 i 0 1.400 23 7 6 5 2 0 1 4 1.577 1.460 8 0 7 7 6 2 0 1 2 863 8 1 4 16 3 3 8

7 K a b . O K U 2 0 1 3 9 7 9 1.023 17 3 4 0 2 0 1 4 1.084 1.032 2 4 3 4 5 2 0 1 2 2 . 2 4 1 2 . 1 1 3 3 3 3 1.503

8 K o t a P a l e m b a n g 2 0 1 3 2 . 5 1 1 2 . 6 3 7 3 5 7 1.536 2 0 1 4 2 . 9 2 9 2 . 8 1 2 4 6 4 1.558 2 0 1 2 6 8 1 6 3 3 13 2 0 9

9 K o t a L u b u k L i n g g a u 2 0 1 3 7 5 4 8 1 5 18 2 1 3 2 0 1 4 9 1 9 8 9 7 18 2 1 6 2 0 1 2 1.393 1.267 2 6 7 7 4

10 K a b . B a n y u a s i n 2 0 1 3 1.664 1.669 3 1 7 8 8 2 0 1 4 1.833 I . 9 I 5 52 8 0 0 2 0 1 2 9 0 7 8 3 2 16 3 9 3

U K a b . O g a n l l i r 2 0 1 3 9 9 5 1.058 6 3 9 8 2 0 1 4 1.071 9 9 1 11 4 0 4 2 0 1 2 9 4 0 9 1 3 11 6 2 9

12 K a b . O K U T i m u r 2 0 1 3 1.173 1.186 12 6 3 5 2 0 1 4 1.213 1.161 18 6 4 2 2 0 1 2 5 9 3 5 1 5 8 2 2 6

13 K a b . E m p a t l ^ w a n g 2 0 1 3 6 1 2 6 3 8 9 2 3 2 2 0 1 4 7 8 1 8 0 2 12 2 3 5

S u m b e r : D J P K K e m e n t e r i a n K e u a n g a n , T a h u n 2 0 1 7

10

B e r d a s a r k a n t a b e l I . l d i a t a s d a p a t d i j e l a s k a n b a h w a j u m l a h

k a b u p a t e n / k o t a y a n g d i a m b i l d a l a m p e n e l i t i a n i n i a d a 13 o b j e k p e n e l i t i a n y a i t u

1 2 k a b u p a t e n / k o t a d a n 1 p r o v i n s i . D a t a i n i j u g a m e n u n j u k k a n R e a l i s a s i

p e n d a p a t a n d a e r a h t e r b e s a r s e l j i m a t a h u n 2 0 1 2 s a m p a i 2 0 1 4 d i P r o v i n s i

S u m a t e r a S e l a t a n d i m i l i k i o l e h K a b u p a t e n M u s i B a n y u a s i n y a i t u t e r t i n g g i p a d a

t a h u n 2 0 1 4 s e b e s a r R p . 3 , 1 4 4 M i l y a r . D i i k u t i o l e h K o t a P a l e m b a n g d a n

K a b u p a t e n B a n y u a s i n y a n g m e n g g e s e r K a b u p a t e n M u a r a E n i m d i p o s i s i k e t i g a

p a d a t a h u n 2 0 1 4 . H a l i n i m e n u n j u k k a n a d a n y a p e m e k a r a n d a e r a h b a r u a t a u

k a b u p a t e n / k o t a b a r u d i P r o v i n s i S u m a t e r a S e l a t a n m e n y e b a b k a n p e n u r u n a n

p e n d a p a t a n k a b u p a t e n / k o t a s e b e l u m p d i m e k a r k a n s e p e r t i c o n t o h K a b u p a t e n

M u a r a E n i m y a n g d i m e k a r k a n m e n j a d i K a b u p a t e n P e n u k a l A b a b P e m a t a n g

l l i r - P A L I . N a m u n , f e n o m e n a l a i n n y a m e n u n j u k k a n d a e r a h k a b u p a t e n / k o t a b a r u

y a n g d a p a t m e n i n g k a t k a n a t a u m e n g e m b a n g k a n s u m b e r p e n d a p a t a n d a e r a h n y a

s e t e l a h t e r b e n t u k m e n j a d i k a b u p a t e n / k o t a b a r u , d a p a t d i c o n t o h k a n s e p e r t i

K a b u p a t e n B a n y u a s i n y a n g d i m e k a r k a n d a r i K a b u p a t e n M u s i B a n y u a s i n .

D a t a i n i j u g a m e n u n j u k k a n b a h w a t i n g k a t b e l a n j a d a e r a h m e n g i k u t i

t i n g k a t p e n d a p a t a n d a e r a h n y a . A p a b i l a j u m l a h p e n d a p a t a n d a e r a h n y a b e s a r

m a k a j u m l a h b e l a n j a d a e r a h n y a j u g a b e s a r a t a u s e b a i i k n y a j u m l a h p e n d a p a t a n

d a e r a h n y a k e c i l m a k a j u m l a h b e l a n j a d a e r a h n y a j u g a m e n g i k u t i

p e n d a p a t a n n y a . K e t i d i i k e f i s i e n k a b u p a t e n / k o t a d i P r o v i n s i S u m a t e r a S e l a t a n

d a l a m m e n g e l o l a k e u a n g a n d a e r a h j u g a m a s i h s e r i n g t e r j a d i . D i m a n a j u m l a h

b e l a n j a d a e r a h m a s i h m e l e b i h i j u m l a h p e n d a p a t a n d a e r a h n y a . D a r i d a t a d i a t a s

m e n u n j u k k a n t a h u n 2 0 1 4 a d a 4 K a b u p a t e n / k o t a y a n g t i d a k e f i s i e n d a l a m

11

m e n g e l o l a k e u a n g a n n y a y a i t u K a b u p a t e n M u s i B a n y u a s i n , K a b u p a t e n M u s i

R a w a s , K a b u p a t e n B a n y u a s i n , K a b u p a t e n E m p a t L a w a n g . S e d a n g k a n p a d a

t a h u n 2 0 1 3 h a m p i r s e l u r u h K a b u p a t e n / K o t a d i P r o v i n s i S u m a t e r a S e l a t a n t i d a k

e f i s i e n d a l a m m e n g e l o l a k e u a n g a n n y a h a n y a 3 K a b u p a t e n / k o t a y a n g e f i s i e n

d a l a m k e u a n g a n d a e r a h n y a y a i t u K a b u p a t e n M u s i B a n y u a s i n , K a b u p a t e n M u s i

R a w a s d a n K a b u p a t e n O g a n K o m e r i n g l l i r - O K I . S e m e n t a r a i t u , p a d a t a h u n

2 0 1 2 h a m p i r s e l u r u h K a b u p a t e n / K o t a e f i s i e n d a l a m m e n g e l o l a k e u a n g a n n y a

h a n y a K a b u p a t e n O g a n K o m e r i n g l l i r - O K I y a n g t i d a k e f i s i e n d a l a m

m e n g e l o l a k e u a n g a n n y a

S e l a i n i t u , d a r i d a t a d i a t a s j u g a d a p a t d i j e l a s k a n a d a n y a h u b u n g a n

t i n g k a t p o p u l a s i p e n d u d u k d a n j u m l a h p a j a k d a e r a h y a n g d i t e r i m a . S e m a k i n

t i n g g i t i n g k a t p o p u l a s i p e n d u d u k d i s u a t u d a e r a h m a k a a k a n s e m a k i n t i n g g i

j u m l a h p a j a k d a e r a h y a n g d i t e r i m a . A t a u s e b a i i k n y a j u m l a h p o p u l a s i p e n d u d u k

y a n g r e n d a h m a k a s e m a k i n r e n d a h j u m l a h p a j a k d a e r a h y a n g d i t e r i m a . h a l i n i

j u g a b e r a r t i m e m p e n g i u u h i p e n d a p a t a n d a n b e l a n j a d a e r a h k a r e n a p a j a k d a e r a h

m e r u p a k a n s a l a h s a t u s u m b e r p e n d a p a t a n d a e r a h t e r s e b u t .

B e r d a s a r k a n l a t a r b e l a k a n g m a s a l a h t e r s e b u t , m a k a p e n u l i s t e r t a r i k

u n t u k m e l a k u k a n p e n e l i t i a n y a n g b e r j u d u l Faktor-Faktor yang

Mempengaruhi Kinerja Keuangan Pemerintah daerah kabupaten/kota di

Provinsi Sumatera Selatan.

P e r b e d a a n p e n e l i t i a n i n i d e n g a n p e n e l i t i a n s e b e l u m n y a a d a d u a ,

pertama y a i t u e m p a t f a k t o r d i a n t a r a n y a revenue, expenditure, taxes dan

12

population d a n kedua y a i t u s a m p e l y a n g d i g u n a k a n d a l a m p e n e l i t i a n i n i a d a l a h

k o t a a t a u k a b u p a t e n y a n g a d a d i s u m a t e r a s e l a t a n .

B. Rumusan Masalah

B e r d a s a r k a n u r a i a n l a t a r b e l a k a n g d i a t a s , m a k a r u m u s a n m a s a l a h d a l a m

p e n e l i t i a n i n i a d a l a h a p a k a h revenue, expenditure, taxes d a n population

b e r p e n g a r u h p a d a k i n e i j a k e u a n g a n p e m e r i n t a h d a e r a h k a b u p a t e n / k o t a d i

s u m a t e r a s e l a t a n s e c a r a s i m u l t a n d a n p a r s i a l ?

C . Tujuan Penelitian

B e r d a s a r k a n r u m u s a n m a s a l a h , m a k a t u j u a n p e n e l i t i a n i n i a d a l a h u n t u k

m e n g a n a l i s i s d a n m e n g e t a h u i a p a k a h revenue, expenditure, taxes d a n

population b e r p e n g a r u h p a d a k i n e r j a k e u a n g a n p e m e r i n t a h d a e r a h

k a b u p a t e n / k o t a d i s u m a t e r a s e l a t a n .

D. Manfaat Penelitian

B e r d a s a r k a n t u j u a n d i a t a s , m a k a p e n e l i t i a n i n i d i h a r a p k a n a k a n

m e m b e r i k a n m a n f a a t b a g i s e m u a p i h a k d i a n t a r a n y a :

I . B a g i p e n u l i s

P e n e l i t i a n i n i m e r u p a k a n m e d i a u n t u k b e l a j a r m e m e c a h k a n m a s a l a h s e c a r a

i l m i a h d a n d i g u n a k a n u n t u k m e n a m b a h w a w a s a n t e n t a n g l a p o r a n

k e u a n g a n p e m e r i n t a h d a e r a h .

13

2 . B a g i P e m e r i n t a h

H a s i l p e n e l i t i a n i n i d i h a r a p k a n d a p a t m e m b e r i k a n r e f e r e n s i a t a u

s u m b a n g a n p e m i k i r a n p e m e r i n t a h d a e r a h s u m a t e r a s e l a t a n d i d a l a m

m e n g a n a l i s i s k i n e r j a k e u a n g a n g u n a m e n i n g k a t k a n e f i s i e n s i d a n e f e k t i f i t a s

d a l a m m e n i n g k a t k a n p e n d a p a t a n a s l i d a e r a h p a d a p e r k e m b a n g a n z a m a n

y a n g s e m a k i n k o m p e t i t i f .

3 . B a g i A l m a m a t e r

H a s i l d a r i p e n e l i t i a n i n i d i h a r a p k a n d a p a t d i p e r g u n a k a n s e b a g a i b a h a n

r e f e r e n s i s e r t a m e n a m b a h w a w a s a n d a n m e n j a d i a c u a n a t a u k a j i a n b a g i

p e n u l i s d i m a s a y a n g a k a n d a t a n g .

Daftar Pustaka

D i r e k t o r a t J e n d e r a l P e r i m b a n g a n K e u a n g a n . 2 0 1 6 . H t t p . / / D i D k . D e D k e u . G o . I d

H a l i m . A b d u l . 20\2.Akuntansi Sektor Publik .Akuntansi Keuangan Daerah. E d i s i K e - 4 . S a l e m b a E m p a t . J a k a r t a

M a h s u n , M u h a m m a d . 2 0 1 2 . Pengukuran Kinerja Sektor Publik. E d i s i K e -4 . B P F E . Y o g y a k a r t a

M a n i k . T u m p a l , 2 0 1 5 Analisis Faktor - Faktor Yang Mempengaruhi Anggaran Belanja Daerah Terhadap Kinerja Keuangan Daerah Kota Dan Kabupaten Di Provinsi Kepulauan Riau

N o r d i a w a n , 2 0 0 6 D a l a m C h r i s t y D a n A d i , 200S.Peraturan Menteri Keuangan (PMK) No. 91/PMK06/2007 Tentang Bagan Akun Standar (BAS)

P a s a l 2 6 T J n d a n g - U n d a n g N o m o r 2 5 T a h u n 1 9 9 9 T e n t a n g P e r i m b a n g a n K e u a n g a n A n t a r a P e m e r i n t a h P u s a t D a n D a e r a h

P a s a l 8 6 U n d a n g - U n d a n g N o m o r 2 2 T a h u n 1 9 9 9 T e n t a n g P e m e r i n t a h a n D a e r a h

P a s a l 1 5 7 U n d a n g - U n d a n g N o . 3 2 T a h u n 2 0 0 4 T e n t a n g P e m e r i n t a h D a e r a h

Peraturan Pemerintah Republik Indonesia Nomor 24 Tahun 2005 Tentang Standar Akuntansi Pemerintah(SAP)

R a t r i P a t r i a t i ( 2 0 1 0 ) / l n a / i . v / s Faktor-Faktor Yang Mempengaruhi Kinerja Keuangan P e m e r i n t a h D a e r a h D i J a w a T e n g a h

S i t i N u r o c h m a h B ( 2 0 1 5 ) Faktor-Faktor Yang Mempengaruhi Kinerja Keuangan Pemerintah Daerah ( S t u d i E m p i r i s P a d a K o t a D a n K a b u p a t e n D i P r o v i n s i J a w a T e n g a h T a h u n 2 0 0 9 - 2 0 1 2 )

S u g i y o n o . 2 0 1 4 . Metode Penelitian Bisnis. C e t a k a n K e l i m a b e l a s . B a n d u n g . A i f a b e t a