Artikel Ilmiah : C1F015078 a.n. KRISTIAN DANANG PURNOMO
| NIM | C1F015078 |
|---|---|
| Namamhs | KRISTIAN DANANG PURNOMO |
| Judul Artikel | ANALISIS PENGARUH RASIO KEUANGAN DAERAH TEHADAP ALOKASI BELANJA MODAL PADA KABUPATEN DAN KOTA DI JAWA TENGAH TAHUN 2011-2015 |
| Abstrak (Bhs. Indonesia) | Tujuan dari penelitian ini adalah untuk mengetahui pengaruh rasio-rasio keuangan terhadap alokasi belanja modal di sektor publik dari sisi teori keagenan. Penelitian ini dilakukan dengan sampel sebanyak 35 kabupaten dan kota di Provinsi Jawa Tengah tahun 2011-2015. Metode analisis data yang digunakan adalah analisis regresi data panel dengan pendekatan Random Effect Model (REM). Hasil penelitian menunjukkan bahwa rasio efektivitas tahun sebelumnya tidak berpengaruh terhadap alokasi belanja modal tahun berikutnya, sedangkan rasio efisiensi tahun sebelumnya berpengaruh negatif terhadap alokasi belanja modal tahun berikutnya. Penelitian ini juga menunjukkan bahwa rasio pertumbuhan dan rasio kemandirian tahun sebelumnya berpengaruh positif terhadap alokasi belanja modal tahun berikutnya. |
| Abtrak (Bhs. Inggris) | The aim of the research is to examine the effect of the regional financial ratios on the allocation of capital expenditures in the public sector. Financial ratio analysis in public sector has not been widely used. Result of early study on this issue have been contradictory. Therefore, the topic of this research is: “The Analysis of the Effects of Regional Financial Ratios on the Allocation of Capital Expenditures on Regencies and Cities in Central Java Province at 2011-2015. The agency theory is used as the main theory in this research. The agency relationship can be explained by the local government, as agent, runs a mutually agreed contract (APBD) with the legislative, as principal. Furthermore, principal assess agent’s performance based on financial statement with ratio analysis as assessment criteria. This research uses descriptive method and panel data. The research population is all financial statements of regencies and cities in Central Java Province at 2011-2015. All members of the population are sampled. Eviews 9 software is used as a panel data processing. Four hypotheses were tested, and the result showed one hypothesis was rejected, and three others were accepted. The result of this study shows that there are no relationship between the effectiveness rate and allocation of capital expenditures, while the efficiency ratio have a negative effect on the allocation of capital expenditures. Furthermore, the growth ratio and the self-sufficiency ratio have a postive effect on the allocation of capital expenditures. The implication of this research, theoretically, provides evaluation for the future study to improve goverment accounting especially the use of financial ratios. Practically, local govermnments should improve their financial performances as it affects to the allocation of capital expenditures. Furthermore, local goverments must also set a challenging target of PAD revenue while improving the efficiency of local financial management. |
| Kata kunci | Rasio Efektivitas, Rasio Efisiensi, Rasio Pertumbuhan, Rasio Kemandirian, Belanja Modal |
| Pembimbing 1 | Eliada Herwiyanti |
| Pembimbing 2 | Saras Supeno |
| Pembimbing 3 | Agung Praptapa |
| Tahun | 2017 |
| Jumlah Halaman | 16 |
| Tgl. Entri | 2017-11-21 09:37:19.46073 |