ABSTRAKPenelitian ini bertujuan untuk menganalisis perbandingan kinerja keuangan serta
menganalisis apakah terdapat perbedaan kinerja keuangan antara kabupaten/kota
di Provinsi Jawa Barat selama 2009-2013. Penelitian menggunakan metode
deskriptif dengan teknik analisis data kuantitatif rasio keuangan serta uji T dan uji
Mann-Whitney. Hasil penelitian menunjukkan pemerintah kota mempunyai tingkat
rasio kemandirian lebih tinggi dibandingkan kabupaten. Rasio efektivitas
kabupaten/kota sangat efektif dengan rata-rata 120.06%. Pemerintah
kabupaten/kota mempunyai rasio aktivitas belanja operasi lebih besar daripada
rasio aktivitas belanja modal. Hasil uji T dan Mann-Whitney menunjukkan tidak
terdapat perbedaan antara rasio efektivitas dan aktivitas belanja operasi,
sedangkan rasio kemandirian dan aktivitas belanja modal menunjukkan
perbedaan.
ABSTRACTThe objectives of this study are to analyze the comparative of financial
performance among local governments and to analyze whether any differences in
financial performance between regencies and municipalities in West Java
Province 2009-2013. Descriptive method with quantitative data analysis technique
of financial ratio and T and Mann-Whitney tests are used in this study. The result
shows that the independence ratio level of municipalities is higher than that of
regencies. The effectivity ratio of regencies/municipalities is highly effective with
the rate of 120.06%. The operational expenditure activity ratio of the local
governments is higher than capital expenditure activity ratio. The result of T and
Mann-Whitney tests do not show that the effectivity and the operational activity
ratios are different, while the independence and the capital expenditure activity
ratios do.
T-Jatnika Dwi Asri.pdf :: Unduh