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HUBUNGAN RELEVANSI INFORMASI AKUNTANSI TERHADAP FINANCIAL DISTRESS PEMERINTAH DAERAH JAWA TIMUR

WIBOWO, RIANTO PRASETYO (2012) HUBUNGAN RELEVANSI INFORMASI AKUNTANSI TERHADAP FINANCIAL DISTRESS PEMERINTAH DAERAH JAWA TIMUR. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

Financial distress is an inability of local government to give public services appropriate with minimum standards of service caused by lack of funds. This condition is a negative signal of local government because reflects bad government’s performance. The aim of this research is examining the relationship of accounting information relevance to financial distress of local government in East Java. Accounting information relevance is measured by return on asset (ROA), position government wealth (POSGW), performance government wealth (PERGW), current liquidity government wealth (CLGW), current liability (CL) and debt to revenue (DTR). Whereas, local government’s financial distress is measured by debt service coverage ratio (DSCR) based on Peraturan Pemerintah No. 54 Tahun 2005 tentang Pinjaman Daerah. The population and samples of this research is local government in East Java both counties and cities. Census method is used to collect the samples because every element in the population is used as samples. Pearson’s correlation product and MANOVA are used to analyze the data. The statistical test result shows that POSGW, CLGW, CL and DTR have a strong enough relationship and unidirectional to DSCR. This result is in line with agency theory which is stated that local government will seek to minimize financial distress condition by optimizing their financial performance. Based on the explanation, it can be concluded that accounting information relevance has a relationship to local government’s financial distress. Nevertheless, there is not differentiation both accounting information relevance and financial distress condition based on the regency status. Key Words: accounting information relevance, financial distress, local government, East Java, financial ratio

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan Universitas Hayam Wuruk Perbanas Surabaya
Date Deposited: 20 Jul 2018 07:14
Last Modified: 20 Jul 2018 07:14
URI: http://eprints.perbanas.ac.id/id/eprint/3402

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