Pengaruh Kinerja Keuangan Daerah terhadap Opini Audit Kesejahteraan Masyarakat di Daerah Istimewa Yogyakarta

Putry, Nur Anita Chandra (2016) Pengaruh Kinerja Keuangan Daerah terhadap Opini Audit Kesejahteraan Masyarakat di Daerah Istimewa Yogyakarta. Jurnal thesis, STIE YKPN.

[img] Text
JURNAL Nur Anita Chandra Putry - 121400435.pdf

Download (515kB)

Abstract

This study aimed to examine the effect of the financial performance of local governments on the audit opinion and public welfare in DIY. The study consisted of two endogenous and one exogenous. Endogenous variable in this study is the audit opinion and public welfare as measured by the human development index. Exogenous variables in this study is the local government's financial performance as measured by raiso independence, growth rate, and the ratio of the activity. This study using purposive sampling with criteria of availability of local government financial data, audit opinion and community development index. Samples used as 6 LKPD in DIY annually or 78 numbered object of research for the years 2001 to 2013. The data analysis research using Structural Equation Model - Partial Least Square (PLS-SEM) with WARP-PLS. Based on the results of the analysis showed that the financial performance of the first hypothesis testing positive influence on the local government audit opinion. The second hypothesis financial performance of local governments positive effect on the welfare of society.

Item Type: Thesis (Jurnal)
Additional Information: Tesis dapat dibaca di Perpustakaan dengan call number Cha p 330/2016
Uncontrolled Keywords: financial performance of local government audit opinion, public welfare
Divisions: Program Pasca Sarjana > Jurnal Tesis Magister Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 09 Jul 2019 01:16
Last Modified: 09 Jul 2019 01:16
URI: http://repository.stieykpn.ac.id/id/eprint/262

Actions (login required)

View Item View Item