ANALISIS KINERJA KEUANGAN PEMERINTAH PUSAT TAHUN 2005 SAMPAI TAHUN 2010

Abstract

The research to determine whether there were differences between the financial performance of goverment periodic opinion of auditing disclaimer and qualified. The instrumnent for analyzing the financial perfomance of goverment was by using financial ratios. Financial ratios used consisted of likuiduty ratio, solvability ratio, effectiveness of revenue ratio, efficiency of expendidure ratio, revenue growth ratio, and expenditure growth ratio. The analyzed data is LKPP Audited in 2005 until 2010 . Research is used by census method. The analytical tool used to verify whether there are differences in financial performance of goverment periodic opinion of auditing disclaimer and qualified is was independent sample t-test. The results of research showed that the financial perfomance of govemerment in the form likuiduty ratio, solvability ratio, effectiveness of revenue ratio, efficiency of expendidure ratio, revenue growth ratio, and expenditure growth ratio periodic opinion disclaimer same qualified.Tthere wass no difference in financial performance of goverment periodic opinion of auditing disclaimer and qualified.