ANALISIS PERBANDINGAN KINERJA KEUANGAN PEMERINTAH DAERAH KOTA DAN KABUPATEN PROBOLINGGO TAHUN ANGGARAN 2010-2017

This study aims to analyze and compare the financial performance in the City and Regency of Probolinggo governments. This type of research is quantitative descriptive. The data needed is secondary data from the City and Regency of Probolinggo Revenues and Expenditures Budget for 2010-2017. Data analysis technique is a technique of government financial performance ratio in the form of independence ratio, effectiveness, and efficiency. The results of the study show that on average the City of Probolinggo the percentage of Independence Ratio reaches 21,43%, while Probolinggo Regency reaches 14,11% with very low criteria because the value of the independence ratio is still below 25%. Effectiveness ratio on average shows that the City of Probolinggo reaches a percentage of 125.06%, while Probolinggo Regency is 131.29% with very effective criteria because the percentage results are above 100%. Efficiency ratio on average shows that the city of Probolinggo has an efficiency value of 97.11%, while Probolinggo Regency is 98.32% with less efficient criteria because the percentage results show values between 90% -100%. The conclusion obtained states that the highest Independence Ratio is the City of Probolinggo, then the highest Effectiveness Ratio is in Probolinggo Regency, and the highest Efficiency Ratio is Probolinggo Regency