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ADITYA SEBASTIAN
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pengaruh kinerja kuangan pemerintah terhadap belanja modal di jawa tengah
Abstrak (Bhs. Indonesia)
Tujuan penelitian ini adalah menguhi pengaruh kinerja kuangan pemerintah yaitu rasio kemandirian, rasio ketergantungan, derajat desentralisasi, rasio efektifitas, kontribusi BUMD, rasio efisiensi, rasio keserasian, dan Debt service coverage ratio penelitian ini mengambil 140 sampel dari pemerintah di Jawa Tengah yang telah di audit oleh BPK dari tahun 2008 - 2011
Abtrak (Bhs. Inggris)
ABSTRACT The Influence of Governmentfinancial performance on capital expenditure in Central Java The objective of this study is to examine the influence of government financial performance, namely Independency Ratio, Dependency Ratio, Decentralization Level, Effectiveness Ratio, Contribution Level of Regional Owned Enterprise, Efficiency Ratio, Accuracy Ratio and Debt Service Coverage Ratioon Capital Expenditure.. This study take sample from 140local government in Central Java, which were published in financial report audited by BPK from 2008, 2009, 2010 and 2011. The method of analysis of this research used multiple regression. The results of this study that (1) Independency Ratio hasan influence on capital expenditure. (2)Dependency Ratio has an influence on capital expenditure. (3) Decentralization level has not influence on capital expenditure. (4)Effectiveness Ratio has an influence on capital expenditure.(5)Contribution level of ROE’s has an influence on capital expenditure. (6) Efficiency ratio has an influence on capital expenditure. (7) Accuracy Ratio has not influence on capital expenditure. (8) Debt Service Coverage Ratio has not influence on capital expenditure
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