PENGARUH KONSENTRASI PENDAPATAN DAN PENGGUNAAN UTANG TERHADAP FISCAL DISTRESS PADA PEMERINTAH KABUPATEN DI INDONESIA

Silvi Aulia Darus, - (2018) PENGARUH KONSENTRASI PENDAPATAN DAN PENGGUNAAN UTANG TERHADAP FISCAL DISTRESS PADA PEMERINTAH KABUPATEN DI INDONESIA. S1 thesis, Universitas Pendidikan Indonesia.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh konsentrasi pendapatan dan penggunaan utang terhadap fiscal distress pada pemerintah kabupaten di Indonesia. Sampel yang digunakan sebanyak 56 pemerintah kabupaten dengan metode purposive sampling. Penelitian ini berhipotesis bahwa konsentrasi pendapatan dan penggunaan utang berpengaruh positif terhadap fiscal distress. Pengujian hipotesis dilakukan menggunakan regresi logistik. Hasil pengujian menunjukkan bahwa konsentrasi pendapatan dan penggunaan utang tidak berpengaruh positif terhadap fiscal distress. ;---This research aims to determine the effect of revenue concentration and debt usage towards the fiscal distress on district governments in Indonesia. The sample of this research was 56 district governments with purposive sampling technique. This research hypothesized that the revenue concentration and debt usage has a positive influence on fiscal distress. Testing the hypothesis in this research used logistic regression. The test results show the revenue concentration and debt usage do not positive influence on fiscal distress.

Item Type: Thesis (S1)
Additional Information: No. Panggil : S PEA SIL p-2018; Pembimbing : I. Ida Farida Adi Prawira; NIM : 1401726.
Uncontrolled Keywords: Fiscal Distress, Konsentrasi Pendapatan, Penggunaan Utang, Fiscal Distress, Revenue Concentration, Debt Usage
Subjects: H Social Sciences > HC Economic History and Conditions
Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Pendidikan Akuntansi
Depositing User: Zahra
Date Deposited: 13 Feb 2020 07:55
Last Modified: 13 Feb 2020 07:55
URI: http://repository.upi.edu/id/eprint/44906

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