PENGARUH PENDAPATAN ASLI DAERAH, DANA PERIMBANGAN, DANA KEISTIMEWAAN DAN BELANJA MODAL TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH

Studi Kasus pada Pemerintahan Daerah Kabupaten dan Kota di Daerah Istimewa Yogyakarta Tahun Anggaran 2013-2018

  • Nanda Dipa Prastiwi
  • Andri Waskita Aji
Keywords: Regional Original Revenue, Balance Funds, Privileged Funds, Capital Expenditures and Regional Government Financial Performance

Abstract

The purpose of this study was to determine: (1) the effect of regional own-source revenue (PAD) on the financial performance of district / city governments in the Special Region of Yogyakarta (DIY), (2) the effect of balancing funds on the financial performance of district / city governments in the Special Region provinces Yogyakarta (DIY) and (3) the effect of privileged funds on the financial performance of district / city governments in the Special Region of Yogyakarta (DIY), (4) the effect of capital expenditure on the financial performance of district / city governments in the province of Special Region of Yogyakarta (DIY). This report uses the Realization of the 2013-2018 Regional Revenue and Expenditure Budget (APBD), which is published through the website of the regency / city Central Statistics Agency (BPS). Government financial performance is measured by the ratio of regional financial independence. The sample used is 30 data. To test the effect of regional own-source revenue, balance funds, privileged funds and capital expenditure on government financial performance using multiple linear regression analysis. The results of the study show that: (1) regional own-source revenue (PAD) has a positive effect on financial performance, (2) balancing funds has a negative effect and (3) the special fund does not have a negative effect on the financial performance of the district / city government in the Yogyakarta Special Region (DIY), (4) capital expenditure does not have a positive effect on the financial performance of the district / city government in the province of the Special Region of Yogyakarta (DIY).

Author Biographies

Nanda Dipa Prastiwi

ALumnus Prodi Akuntansi FE Universitas Sarjawiyata Tamansiswa, Yogyakarta

Andri Waskita Aji

Prodi Akuntansi FE Universitas Sarjawiyata Tamansiswa, Yogyakarta

Published
2020-01-31