ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN KAUR SEBELUM DAN SESUDAH MEMPEROLEH OPINI WAJAR TANPA PENGECUALIAN

The objectives of this research is to find out the difference on the financial performance regency government of Kaur before and after obtain unqualified opinion in terms of regional financial independence, regional income effectivity, regional income efficiency and regional income
growth. This research was using secondary data which was the audited financial statements of regency goverment from year 2007 until 20LL. Kaur regency financial performance was measured with the financial ratio then compared with performance indicators. The result of the study shows that the regional financial independent ratio, regional income effectivity ratio, and regional income growth of Kaur regency financial performance before and after obtain
unqualified opinion has not shown valuable improvement.
Keywords: Financial performance, unqualified opinion, regional financial independence, regional income effectivity, regional income efficiency and regional income growth