Pengaruh Kinerja Keuangan Terhadap Alokasi Belanja Modal Pada Pemerintah Kabupaten Di Provinsi Nusa Tenggara Timur
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
Patty, Yasintha Barbara Zlata
Subject
657.042 - FINANCIAL ACCOUNTING
Datestamp
2024-06-20 01:53:50
Abstract :
This research aims to determine the influence of Financial Performance in the form of the Degree of Fiscal Decentralization Ratio, PAD Effectiveness Ratio and Regional Financial Dependency Ratio on the Allocation of Capital Expenditures in the Sikka Regency Government for 2020 - 2022. This type of research is quantitative with an associative approach. The population in this research is the Revenue Budget of East Nusa Tenggara Province for the 2020 - 2022 Fiscal Year where the Report on the Realization of Regency and City Regional Revenue and Expenditure Budgets in East Nusa Tenggara Province for 2020 - 2022 is taken as the research sample. Data analysis techniques use ratio analysis and statistical analysis with the help of the SPSS program. The results of this research indicate that the Degree of Fiscal Decentralization (X1) has no effect on Capital Expenditure Allocation (Y), the Effectiveness of Regional Original Income (X2) has an effect on Capital Expenditure Allocation (Y), and Regional Financial Dependence (X3) has no effect on Capital Expenditure Allocation (Y). Keywords: Financial Performance, Financial Ratios, Capital Expenditures
This research aims to determine the influence of Financial Performance in the form of the Degree of Fiscal Decentralization Ratio, PAD Effectiveness Ratio and Regional Financial Dependency Ratio on the Allocation of Capital Expenditures in the Sikka Regency Government for 2020 - 2022. This type of research is quantitative with an associative approach. The population in this research is the Revenue Budget of East Nusa Tenggara Province for the 2020 - 2022 Fiscal Year where the Report on the Realization of Regency and City Regional Revenue and Expenditure Budgets in East Nusa Tenggara Province for 2020 - 2022 is taken as the research sample. Data analysis techniques use ratio analysis and statistical analysis with the help of the SPSS program. The results of this research indicate that the Degree of Fiscal Decentralization (X1) has no effect on Capital Expenditure Allocation (Y), the Effectiveness of Regional Original Income (X2) has an effect on Capital Expenditure Allocation (Y), and Regional Financial Dependence (X3) has no effect on Capital Expenditure Allocation (Y). Keywords: Financial Performance, Financial Ratios, Capital Expenditures
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