ANALISIS KINERJA KEUANGAN DAERAH PEMERINTAH KABUPATEN MAMASA TERHADAP EFISIENSI PENDAPATAN ASLI DAERAH

Abstract

Regional autonomy (decentralization) is a regional authority to regulate and manage the interests of society at its own initiative based on community aspirations and according to laws and regulations. One aspect of local government that must be regulated carefully is the financial management area. To analyze the performance of local governments in managing local finances can be done with the financial ratio analysis. The financial ratios used include: the ratio of independence, effectiveness ratios, growth ratios, and the efficiency ratio of revenue. The purpose of this study was to determine the financial performance of the Regency Mamasa significant effect on the efficient use of revenue. The population in this study, namely Regency Budget Realization Report Mamasa in which samples are taken is eight years (2011-2014). The variables studied include selfsufficiency ratio, the ratio of effectiveness, and growth ratios as independent variables as well as the efficiency of the revenue as the dependent variable.