Analisis Perbandingan Rasio Keuangan Pemerintah Kota di Propinsi Jawa Barat

Research output: Contribution to conferencePaperpeer-review

Abstract

The purpose of this study is to analyze the comparison of provincial government financial performance in Java and to find out whether there are differences in financial performance among provincial governments. The data used in this study is secondary data for five provinces in Java Island namely Banten, West Java, Central Java, DI Yogyakarta and East Java. The data used is for the period of 2013 until 2016 and data is taken from the Central Bureau of Statistics. The financial performance indicators used in this study are financial ratios such as Decentralization Degree Ratios, Regional Financial Independence Ratios and Expenditure Harmonization Ratios. The results of this study indicate that the best average financial performance is East Java (1,12) then followed by Central Java (0,96), Banten (0,92), West Java (0,90) and DI Yogyakarta (0,59) Meanwhile, different test results of Kolmogorov Smirnov test showed that there is no significant difference between the financial performance of five provinces in Java.
Original languageIndonesian
Publication statusPublished - 2018
EventKonferensi Ilmiah Akutansi (KIA V) 2018 - ID, Jakarta, Indonesia
Duration: 1 Jan 2018 → …

Conference

ConferenceKonferensi Ilmiah Akutansi (KIA V) 2018
CountryIndonesia
CityJakarta
Period1/01/18 → …

Keywords

  • Decentralization Degree Ratios, Regional Financial Independence Ratios and Expenditure Harmonization Ratios, Financial Ratio.

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