The Influence of growth ratio, effectiveness ratio, and efficiency ratio on social welfare in Daerah Istimewa Yogyakarta (DIY)

Authors

  • Enggar Cahyaning Universitas Sarjanawiyata Tamansiswa
  • Fuadhillah Putri Universitas Sarjanawiyata Tamansiswa

DOI:

https://doi.org/10.55587/jla.v2i4.85

Keywords:

growth ratio, effectiveness ratio, efficiency ratio, social welfare

Abstract

Purpose: This study aims to test the influence of growth ratio, effectivity ratio, and efficiency ratio on social welfare in Daerah Istimewa Yogyakarta (DIY).

Method: The method used in this study is purposive sampling with the availability of Report on local government finances (LKPD) and audit opinion as the criteria.  The sample used is 6 LKPD in DIY each year or 78 total of objects. The data is proceeded by using EVIEWS.

Finding: The first hypothesis is that the growth ratio has a significant positive effect on social welfare. The second hypothesis is that the ratio of effectiveness has a significant positive effect on social welfare. The third hypothesis is that the efficiency ratio has a significant positive effect on social welfare. The last hypothesis is that growth ratios, effectiveness ratios, and efficiency ratios have a significant positive effect on social welfare collectively.

Novelty: DIY, one of the tourism cities in Indonesia with a low cost of living, is interesting to test the social welfare by using growth ratio, effectiveness ratio, and efficiency ratio.

 

Keywords: growth ratio, effectiveness ratio, efficiency ratio, social welfare

References

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Published

10-02-2023

How to Cite

Cahyaning, E. ., & Putri, F. (2023). The Influence of growth ratio, effectiveness ratio, and efficiency ratio on social welfare in Daerah Istimewa Yogyakarta (DIY). Jurnal Literasi Akuntansi, 2(4), 257–263. https://doi.org/10.55587/jla.v2i4.85