ANALISIS KINERJA PENGELOLAAN KEUANGAN DAERAH DAN HUBUNGANNYA DENGAN OPINI LAPORAN PEMERIKSAAN BPK ATAS LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA PALOPO
Abstrak
Penelitian ini bertujuan untuk menganalisis apakah ada hubungan
positif dan logis antara kinerja pengelolaan keuangan daerah (X) dan
Opini LHP BPK (Y). Hasil analisis terhadap laporan keuangan
Pemerintah Kota Palopo tahun 2010-2014 untuk 7 variabel yang diamati
yakni; efektifitas belanja (X1), Efektifitas PAD (X2), Efisiensi belanja
(X3), Pertumbuhan belanja (X4), Pertumbuhan PAD (X5), Keselarasan
belanja (X6), Kemandirian belanja (X7) menunjukkan bahwa kinerja
pengelolaan keuangan Pemerintah Kota Palopo mengalami peningkatan
yang cukup signifikan. Hasil penelitian juga menunjukkan bahwa ada
hubungan positif dan logis antara Kinerja Pengelola Keuangan Daerah
(X) dengan Opini Laporan Hasil Pemeriksaan BPK (Y).
Kata Kunci : Kinerja Pengelolaan Keuangan Derah, efektifitas, efisiensi,
pertumbuhan, keselarasan belanja, kemandirian daerah dan Opini LHPBPK.
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