Dharma, Fitra (2022) Similarity Check PERBANDINGAN KINERJA KEUANGAN PEMERINTAH DAERAH ANTARA PEMERINTAH KABUPATEN DAN PEMERINTAH KOTA (STUDI KASUS PADA KABUPATEN/KOTA DI PULAU SUMATERA TAHUN 2015-2019). Fakultas Ekonomi dan Bisnis Universitas Lampung, E-journal Field of Economics, Business, and Entrepreneurship (EFEBE).

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Abstract

The difference in financial performance between district and city governments is one of the example of high economic gap. This is due to differences in the size of an area, population density levels and different regional income which can lead to fiscal imbalances between regions. The purpose of this study is to compare the financial performance of district and municipal administrations on Sumatra Island from 2015 to 2019. This study used financial statement data for all district and city governments on the island of Sumatra and analyzed the differences using descriptive statistic methods with quantitative data analysis technique using the Mann Whitney Test. The Mann Whitney Test results revealed that there were significant differences in the ratios of independence, efficiency, operating expenditure, capital expenditure, and the degree of fiscal decentralization, but no significant differences in the effectiveness ratio between district and city governments.

Item Type: Other
Subjects: H Social Sciences > HC Economic History and Conditions
H Social Sciences > HJ Public Finance
Divisions: Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi
Depositing User: DR Fitra dharma
Date Deposited: 10 Feb 2023 08:28
Last Modified: 10 Feb 2023 08:28
URI: http://repository.lppm.unila.ac.id/id/eprint/48350

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