Analisis Perbandingan Kinerja Keuangan Pemerintah Propinsi se-Indonesia

Dwijayanti, Retno and Rusherlistyani, Rusherlistyani (2013) Analisis Perbandingan Kinerja Keuangan Pemerintah Propinsi se-Indonesia. Jurnal Ekonomi dan Bisnis, 12 (01). pp. 43-66. ISSN 1693-0908

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Abstract

This study aims at determining the comparative analysis of the financial performance of the provincial government in Indonesia and determines whether there are differences in the financial performance of the provincial government in Indonesia based on self-sufficiency ratio, the ratio of PAD effectiveness, efficiency ratio, ctivity ratio, and growth ratios. The data used in this study is a secondary data is the 2008-2010 Regional financial Statement at 33 provinces in Indonesia. The data is taken from the official website www.djpk.depkeu.go.id General Director of Fiscal Balance and the Central Buraeu of Statistic (BPS). Analysis technique used in this research is the analysis of financial ratio and analysis of financial perfotmance of the different test. if the data were normally distributed and are eligible One Way ANOVA test.then the researcher would use One Way ANOVA test. Conversely, if the data are not normally distribute, the researcher would use the Kruskal Walls test. The analysis revealed comparative financial performance of provincial government in Indonesia 2008-2010 period based on ratio analysis rated the independence of East Java first. Effectiveness ratio analysis result PAD rated first province of West papua. The result of the efficiency ratio analysis Bali Proince rate first. The result of activity ratio analysis routine and development expenditure West Sulawesi prioritaze development expenditure compared to regular shopping. Result analysis of 2009 growth rate PAD province in Indonesia has decrease from the previous year. Earnings growth ratio DI Jogjakarta and Gorontalo Province has increase from 2008-2010, instead of West Sumatra. West Nusa Tenggara, South Kalimantan, Southeast Sulawesi and West Papua and other provinces decrease fluctuate. Routine expenditure growth ratio Bengkulu province and jakarta has increase from 2008-2010 instead of North Sumatra, Riau, Jambi, Bangka Belitung, West Nusa Tenggara, South Kalimantan, Central Sulawesi, Maluku, and Papua, and other province decrease fluctuate. The ratio of development expenditure growth Aceh province, Jambi, Central Java, Yogykarta, West kalimantan, Central Kalimantan, Central Sulawesi, West Tenggara, South Sulawesi and Papua and other provinces decrease fluctuate. Kruskal Wallis tets result different that there is no significant differencee in the financial performance of the provincial government as seen from the 2008-2010 periode Indonesia efficiency ratio, revenue growth, growth in routine expenditure and development and expenditure growth, so that the others there is a difference.

Item Type: Article
Subjects: H Social Sciences > HJ Public Finance
Divisions: Faculty of Law, Arts and Social Sciences > School of Social Sciences
Depositing User: SE, MSi,Ak Rusherlistyani Rusherlistyani
Date Deposited: 22 Jun 2018 02:10
Last Modified: 22 Jun 2018 02:12
URI: http://eprints.upnyk.ac.id/id/eprint/15369

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