Analysis Differences in the Performance of Regional Government non-WTP Opinion Period And WTP Opinion Period (Study in Regencies / Cities in Sumatra Island 2015-2016).

This study aims to examine the comparison of the performance of the district / city regional government with the Unqualified Opinion (WTP) and non-WTP opinions on the island of Sumatra in 2015-2016. This study uses purposive sampling on districts / cities that experienced an increase in opinion from non-WTP in 2015 to WTP in 2016 . The sample of this research is 33 local government with observation for 2 years. Hypothesis testing in this research using independent test t-test. This topic was chosen because the problem of the Regional Government in obtaining WTP opinions should be in line with efforts to achieve good performance in financial management. Ideally, efforts to achieve WTP opinion are also accompanied by efforts to achieve the best performance, there is no corruption, and the people are increasingly prosperous in accordance with the 1945 Constitution article 23 paragraph 1. The results of this study proves that there are differences in local government performance in Indicators of Human Development Index between local governments of cities / districts that obtain non-WTP and WTP opinion. And there is no difference in financial performance in the Regional Government Operator Performance Evaluation Indicators and Gross Regional Domestic Product between the city / district regional governments that obtain Non-WTP and WTP opinions.