PENGARUH RESTRUKSISASI HUTANG DAN PENDAPATAN DAERAH TERHADAP PELAPORAN KEUANGAN DAERAH KABUPATEN MAROWALI

Abstract

The researched aimed to analysis the impact of liability restructurization and regional income toward the report of regional finance Morowali Regency and to analysis the dominant impact toward the report of regional finance Morowali Regency. Methodology of research with research location applied on the Regional Government Morowali Regency, with population and sample namely the regional financial statement 2014 - 2018. Data obtained to analysis in descriptively which description of research data, further of in quantitatively through Linier Multiple Regression. The result of research to found; the liability restructurization have impact toward report of regional finance in Morowali Regency. That mean the liability restructurization as the decision which take for payment with the criteria which appointment about liability before it which doing by regional government. The regional income have impact toward report of regional finance in Morowali Regency. The obtained of income sources to managed with good will get contribution in grow of regional financial with the financial report which efficient and effective.