Prediksi Tingkat Kesehatan Keuangan Pemda Kabupaten/Kota

Thomas, Steven (2017) Prediksi Tingkat Kesehatan Keuangan Pemda Kabupaten/Kota. Jurnal thesis, STIE YKPN.

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Abstract

Objective is to create a predictive model of the financial soundness of local government and specify the variables that were able to predict differences in the financial soundness of local governments in the province of North Maluku. The method used is the discriminant analysis. The categories of the financial soundness of local government consists of governments that are healthy and unhealthy and variables suspected to affect the financial soundness of local government is liquidity (Qr), leverage (Lr), fiscal decentralization (DOF), fiscal dependency (Kf), the general allocation fund ( RDAU), economic growth (Pe), income per capita (WELFI), poverty (POVEI) and human development (IPM). Population and sample are districts/municipalities in the province of North Maluku. Data used is secondary data in the form of panel data (pooling data) for the 2009-2014 period, which was collected from the balance sheet, budget realization reports, social and economic data in the publication of directories Director General of Fiscal and Regional Finances (KEMENKEU), BAPPENAS, BPS, and the relevant agencies. The results obtained by the prediction model the financial soundness of local governments: D = -14.491 + 16,190DOF + 2,286Kf - 4,672RDAU + 9,674Pe + 0,382LogWELFI - 2,213POVEI + 18,282IPM. And there are seven variables that significantly affect the financial soundness of governments that fiscal decentralization, fiscal dependence, general allocation fund, economic growth, per capita income, poverty, and human development.

Item Type: Thesis (Jurnal)
Additional Information: Tesis dapat dibaca di Perpustakaan dengan call number THO p 350/2017
Uncontrolled Keywords: level of government financial health, liquidity, leverage, financial capability, economic growth, per capita income, poverty, human development
Divisions: Program Pasca Sarjana > Jurnal Tesis Magister Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 08 Jul 2019 04:22
Last Modified: 08 Jul 2019 04:22
URI: http://repository.stieykpn.ac.id/id/eprint/252

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