Pengaruh Pendapatan Asli Daerah, Dana Perimbangan Dan Belanja Modal Terhadap Kinerja Keuangan Daerah Jawa Tengah
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
Manunggal, Cria Retno Setia
Subject
330 - ECONOMICS
Datestamp
2024-06-05 02:34:21
Abstract :
ABSTRACT This research aims to examine the influence of Regional Original Income, Balancing Funds and Capital Expenditures on the Financial Performance of the Central Java Regional Government in 2019-2022. The dependent variable is the Financial Performance of the Central Java Regional Government measured by the Activity Ratio, while the independent variable is Regional Original Income, Balancing Funds are measured by Ln Regional Original Income and Balancing Funds and Capital Expenditures are measured by the Capital Expenditure Ratio. The data used is secondary data with a population of regional income realization reports for Central Java Province. The purposive sampling used was the regional income realization report for Central Java Province from 2019-2022 which was available at the Directorate General of Fiscal Balance so that the sample used in this research was 29 districts. This research uses multiple linear regression analysis for hypothesis testing using SPPSS 25. The results of the analysis carried out in this research are that Regional Original Income partially has a negative and significant influence on the Financial Performance of the Central Java Regional Government, the Balancing Fund partially has a negative and significant influence on the Financial Performance of the Central Java Regional Government, Capital Expenditures partially have a negative influence and significant to the Financial Performance of the Central Java Regional Government. Keywords: Regional Original Income, Balancing Funds, Capital Expenditures and Regional Government Financial Performance
ABSTRACT This research aims to examine the influence of Regional Original Income, Balancing Funds and Capital Expenditures on the Financial Performance of the Central Java Regional Government in 2019-2022. The dependent variable is the Financial Performance of the Central Java Regional Government measured by the Activity Ratio, while the independent variable is Regional Original Income, Balancing Funds are measured by Ln Regional Original Income and Balancing Funds and Capital Expenditures are measured by the Capital Expenditure Ratio. The data used is secondary data with a population of regional income realization reports for Central Java Province. The purposive sampling used was the regional income realization report for Central Java Province from 2019-2022 which was available at the Directorate General of Fiscal Balance so that the sample used in this research was 29 districts. This research uses multiple linear regression analysis for hypothesis testing using SPPSS 25. The results of the analysis carried out in this research are that Regional Original Income partially has a negative and significant influence on the Financial Performance of the Central Java Regional Government, the Balancing Fund partially has a negative and significant influence on the Financial Performance of the Central Java Regional Government, Capital Expenditures partially have a negative influence and significant to the Financial Performance of the Central Java Regional Government. Keywords: Regional Original Income, Balancing Funds, Capital Expenditures and Regional Government Financial Performance
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