Jurnal Akuntansi dan Keuangan
Vol 5, No 2 (2014): September

Analisis Kinerja Keuangan Pemerintah Daerah Kota Bandar Lampung Sebelum Dan Setelah Memperoleh Opini WTP

Rosmiaty Tarmizi (Universitas Bandar Lampung)
Khairudin KHAIRUDIN (Universitas Bandar Lampung)
Ayu Jayadi (Universitas Bandar Lampung)

Article Info

Publish Date
01 Oct 2014

Abstract

This research aims to determine the local government’s financial performance Bandar Lampung city before and after obtaining WTP. Method opinion research using qualitative methods and quantitative methods of descriptive analysis with Paired Sample t Test different quantitative Test. Data used in this study is a local government financial reports (LKPD) 2008- 2012 Bandar Lampung city that has been audited by BPK-RI region Bandar Lampung. Conclusion result this study found that the financial performance of the city government after the Bandar Lampung city WTP’s opinion is different with before WTP’s opinion, which means the local government’s financial performance Bandar Lampung city after WTP’s opinion is better before WTP’s opinion.

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Journal Info
Jurnal Akuntansi dan Keuangan
Website

Abbrev

jak

Publisher

Universitas Bandar Lampung

Subject

Economics, Econometrics & Finance Social Sciences

Description

JURNAL Akuntansi & Keuangan adalah sebuah berkala yang dipublikasikan oleh Universitas Bandar Lampung meliputi bidang : Auditing Sistem Informasi Akuntansi Tata kelola Perusahaan Perpajakan Akuntansi Internasional Akuntansi Managemen Akuntansi Keperilakuaan Pasar Modal dan lain ...