Skripsi

PENGARUH PENDAPATAN ASLI DAERAH, DANA PERIMBANGAN, DAN BELANJA MODAL TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH DI INDONESIA DENGAN UKURAN PEMERINTAH DAERAH SEBAGAI VARIABEL MODERASI

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This study aims to analyze the influence of Regional Original Revenue, Balancing Funds, and Capital Expenditure on the financial performance of local governments in Indonesia, with the size of local government as a moderating variable. This study uses secondary data in the form of financial statements of local governments across all provinces in Indonesia during the period 2022–2024, using purposive sampling for 34 provinces and analyzed using panel data regression through the EViews 13 application. The results of the study indicate that Regional Original Revenue has a positive and significant effect on the financial performance of local governments, while Balancing Funds and Capital Expenditure have a negative and significant effect on the financial performance of local governments. In addition, the size of local government is unable to moderate the relationship between Regional Original Revenue, Balancing Funds, and Capital Expenditure on local government financial performance.

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Availability

Detail Information

Series Title

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Call Number

T1960112026

Publisher

Indralaya : Prodi Ekonomi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2026

Collation

xviii, 100 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

352.407

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Pendapatan asli daerah
Prodi Ekonomi Akuntansi

Specific Detail Info

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Statement of Responsibility

TUTI

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