Pengaruh Komponen Pendapatan Asli Daerah terhadap Kinerja Keuangan Pemerintah Kota Lhokseumawe

Syamni, Ghazali and Mutia, Rita and Liana, Nur (2013) Pengaruh Komponen Pendapatan Asli Daerah terhadap Kinerja Keuangan Pemerintah Kota Lhokseumawe. Jurnal Ekonomika.

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Abstract

The purpose of this study was to test the effect of revenue components (PAD) to financial performance in Lhokseumawe. Data used in this study is the Budget Realization Report Lhokseumawe. The data obtained from the records and documents in the Regional Working Units (SKPD), Department of Finance and Asset Management Area (DPKAD) and SKPD Regional Planning Board (BAPPEDA) Lhokseumawe, APBK-Qanun and regulatory changes head area APBK, changes and report on the budget (LRA) in 2002-2011. Methods of data analysis in this research is to use linear regression. The results found that shows all the components of the PAD effect on the financial performance in the Lhokseumawe City. However, the study found individually Local Taxes, Levies and Other Legal PAD affecting the financial performance of the City Lhokseumawe. While the operating income area does not affect the financial performance. Results of this study suggest the City Government should implement or operationalize Lhokseumawe enterprises applying principles of financial governance and management as well as BUMN. It is intended that the public funds allocated to enterprises that are not in vain. This study had limitations of using only one measure of financial performance is the ratio of self-sufficiency. Future research should be done to all areas of financial ratios. Keywords: effect, PAD, financial performance

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