| NIM | C1B020072 |
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| Namamhs | ADINDA MARCELIA PRIANJANI |
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| Judul Artikel | THE ROLE OF SPECIAL ALLOCATION FUNDS IN MODERATING THE RELATIONSHIP BETWEEN LOCAL REVENUE, CAPITAL EXPENDITURE, AND GOVERNMENT SIZE ON FINANCIAL PERFORMANCE LOCAL GOVERNMENT (Study On District And City Governments In Central Java Province 2017-2021) |
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| Abstrak (Bhs. Indonesia) | Penelitian ini bertujuan untuk mengetahui pengaruh pendapatan asli daerah, belanja modal, ukuran pemerintah, periode Covid-19, dana alokasi khusus terhadap kinerja keuangan pemerintah daerah, serta peran dana alokasi khusus dalam memoderasi pengaruh variabel dependen kinerja keuangan pemerintah daerah. Penelitian ini dilakukan pada Pemerintah Daerah Kabupaten dan Kota di Provinsi Jawa Tengah. Salah satu instrumen untuk menilai kinerja pemerintah daerah dalam mengelola keuangan daerah adalah dengan melakukan analisis rasio keuangan. Dalam penelitian ini, kinerja keuangan pemerintah diproksikan dengan rasio efisiensi. Teknik analisis data menggunakan analisis regresi moderasi dengan alat analisis e-views 12. Total sampel yang digunakan dalam penelitian ini sebanyak 170 sampel. Hasil penelitian menunjukkan bahwa variabel pendapatan asli daerah dan dana alokasi khusus berpengaruh positif terhadap kinerja keuangan. Variabel belanja modal dan periode Covid'19 berpengaruh negatif terhadap kinerja keuangan. Ukuran pemerintah daerah dalam penelitian ini tidak berpengaruh signifikan terhadap kinerja keuangan pemerintah daerah. Variabel dana alokasi khusus dalam penelitian ini tidak terbukti sebagai variabel moderasi. |
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| Abtrak (Bhs. Inggris) | The purpose of this study was to determin the effect of local revenue, capital expenditure, government size, Covid-19 period, special allocation funds on local government financial performance, as well as the role of special allocation funds in moderating the influence of the dependent variable on local government financial performance. This study was conducted at the Regency and City Regional Governments in Central Java Province. One of the instruments to assess the performance of local governments in managing local finances is by conducting financial ratios. In this study, government financial performance is proxied by the efficiency ratio. The data analysis technique uses moderation regression analysis with e-views 12 analysis tools. There are a total of 170 samples used in this study. The results showed that the variables of local revenue and special allocation funds had a positive effect on financial performance. Capital expenditure variables and the Covid'19 period have a negative effect on financial performance. The size of the local government in this study does not have a significant effect on the financial performance of the local government. The special allocation fund variable in this study is not proven as a moderating variable. |
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| Kata kunci | local government financial performance; local revenue; capital expenditure; government size; special allocation funds; Covid-19 period. |
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| Pembimbing 1 | Dr. Ary Yunanto, S.E, M.Si. |
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| Pembimbing 2 | |
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| Pembimbing 3 | |
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| Tahun | 2023 |
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| Jumlah Halaman | 12 |
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| Tgl. Entri | 2024-01-17 15:43:56.181628 |
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