Pengaruh Desentralisasi Fiskal terhadap Kinerja Keuangan Daerah dan Ukuran Pemerintah Daerah sebagai Variabel Pemediasi dan Opini Audit sebagai Variabel Pemoderasi

Rahayu, Eka Ningsih Puji (2015) Pengaruh Desentralisasi Fiskal terhadap Kinerja Keuangan Daerah dan Ukuran Pemerintah Daerah sebagai Variabel Pemediasi dan Opini Audit sebagai Variabel Pemoderasi. Jurnal thesis, STIE YKPN.

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Abstract

This research aims to examine the effect of fiscal decentralization on local economic performance by adding the local government measure as the mediator variable and audit opinion as the moderator variable of counties in Lampung Province. It was chosen because Lampung province is the center of Sumatera Island, so the economic mobility in Lampung Province is the highest that can impact well to the economic growth, growth investing, and local autonomy implementation in Lampung Province. This research was conducted in 13 counties and 2 cities in 2010-2013, for the researcher has the objective to see the local autonomy implementation started in one decade of local autonomy implementation. The examination of hypothesis used in this research was the analysis method of Partial Least Square with the signficance of decision-making <0,10. The result shows that 1) fiscal decentralization gives the positive and significant effect to the local finance performance of counties in Lampung province, 2) fiscal decentralization gives the positive and non-significant effect to the local government measure of counties in Lampung province, 3) local government measure gives the positive and non-significant effect to the local finance performance, and 4) fiscal decentralization gives the positive and non-significant effect to the local finance performance with the audit opinion as the moderator variable.

Item Type: Thesis (Jurnal)
Additional Information: Tesis dapat dibaca di Perpustakaan dengan call number Puj p 287/2015
Uncontrolled Keywords: fiscal decentralization, size local government, audit opinion, local economic performance
Divisions: Program Pasca Sarjana > Jurnal Tesis Magister Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 09 Jul 2019 02:36
Last Modified: 09 Jul 2019 02:36
URI: http://repository.stieykpn.ac.id/id/eprint/267

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