ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH BERDASARKAN LIKUIDITAS, SOLVABILI…
ABSTRACT
This study aims to determine the financial performance of local governments before and after the enactment of Law No. 71 year 2010 on Accrual-based government accounting standards in all districts/cities of Aceh Province based on Liquidity Ratios, Solvency, Debt, and Operating Performance. The data used is secondary data in the form of local government financial reports published on the website of the Financial Supervisory Body (BPK) between the years 2014-2015. This research is qua…
