Skripsi

PENGARUH UKURAN PEMERINTAH DAERAH, TEMUAN AUDIT, DANA TRANSFER DARI PEMERINTAH PUSAT TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH (Studi Empiris Pada Kabupaten/Kota Provinsi Sumatera Selatan Periode 2020-2024)

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This study aims to examine the influence of local government size, audit findings, and central government transfer funds on local government financial performance. Financial performance in this study is measured using the effectiveness ratio of Locally Generated Revenue (PAD). The study uses a quantitative approach utilizing secondary data sourced from published documents of the Central Statistics Agency (BPS), the Supreme Audit Agency (BPK), and the Ministry of Finance. The study sample used a saturated sampling method, covering all district/city governments in South Sumatra Province with an observation period of 2020–2024. Data analysis was conducted using a panel data regression method with the assistance of Eviews 13 software. The results show that local government size and audit findings have a positive and significant influence on local government financial performance. Conversely, central government transfer funds do not show a significant influence on local financial performance. Together, these three variables are proven to influence local government financial performance.0

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Detail Information

Series Title

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Call Number

T1955922026

Publisher

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

Collation

xviii, 89 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.835 07

Content Type

Text

Media Type

unmediated

Carrier Type

-

Edition

-

Subject(s)

Prodi Ekonomi Akuntansi
Ukuran Pemerintah Daerah

Specific Detail Info

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Statement of Responsibility

KA

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