Abstract
The research aims to find out: empirical evidence of financial performance comparisons of District/city governments with unexempted fair opinions (WTP) and non WTP based financial performance ratios in West Sumatera province in 2015-2017. Selection of samples using purposive sampling method. The regional government's financial performance is measured by the ratio of regional financial independence, effectiveness ratio, efficiency ratio, operating expenditure ratio, capital expenditure ratio and growth ratio compared between local governments that have WTP and non WTP opinions are obtained through the financial statement of the Local government (LKPD) which has been audited by the Financial Audit Board of BPK. Hypothesis testing using different independent T-Test tests. The results of this research proved that there is a difference in financial performance from various financial ratios between the city/District government that obtained WTP and non WTP opinions, with the results thitung 2,207 >This 2.003 a significant value of 0.103>0.05. And there are differences in financial performance criteria of efficiency, effectiveness, shopping operations, capital expenditure and growth of PAD between the city/District government that obtained the opinion WTP and non WTP.
Highlights
Yang Memperoleh Opini Wajar Tanpa Pengecualian (WTP) Dengan Pemerintah Daerah Yang Memperoleh Opini Non WTP (Studi Empiris Pada Laporan Keuangan Kabupaten/Kota Di Provinsi Sumatera Barat Tahun 2015-2017)
The regional government's financial performance is measured by the ratio of regional financial independence
capital expenditure ratio and growth ratio compared between local governments that have WTP
Summary
HASIL DAN PEMBAHASAN Deskriptif Variabel Penelitian Sebagaimana yang telah dijelaskan pada bagian pendahuluan, penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh Opini Audit Pemerintah Daerah WTP dengan Opini Audit Pemerintah Daerah Non WTP terhadap Kinerja Keuangan Pemerintah Daerah. Populasi yang digunakan dalam penelitian ini adalah Laporan hasil pemeriksaan (LHP) Badan Pemeriksa Keuangan Tahun 2015-2017 atas Laporan Keuangan Pemerintah Daerah (LKPD) yang diperoleh dari Kantor Badan Pemeriksa Keuangan Cabang Padang. Kinerja Keuangan Pemerintah Daerah dengan berbagai perhitungan Rasio dari Tahun 2015-2017 Variabel dependen yang digunakan dalam penelitian ini adalah kinerja keuangan pemerintah daerah yang diukur dengan menggunakan rasio keuangan pemerintah daerah yakni : Rasio kemandirian keuangan daerah, Rasio Efektifitas, Rasio Efisiensi, Rasio Belanja Operasi, Rasio Belanja Modal, serta Rasio Pertumbuhan PAD.Rasio kemandirian keuangan diukur dengan menggunakan rumus sebagai berikut : Tabel 1. Tahun 2015 Rasio Kemandirian Rumus : Realisasi Penerimaan PAD/Bantuan Pemerintah Pusat, Provinsi, Pinjaman x 100 %
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