IMPLIKASI PENDAPATAN ASLI DAERAH, INTERGOVERNMENTAL REVENUE, DAN LEVERAGE TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH (Studi Pada Pemerintah Kota/Kabupaten Se-Sumatera Utara)

KURNIAWAN, MUHAMAD RIDHO (2019) IMPLIKASI PENDAPATAN ASLI DAERAH, INTERGOVERNMENTAL REVENUE, DAN LEVERAGE TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH (Studi Pada Pemerintah Kota/Kabupaten Se-Sumatera Utara). S1 thesis, Universitas Mercu Buana.

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Abstract

This study aims to determine the implications of local revenue, intergovernmental revenue, and leverage on the financial performance of local governments. The object of this study is the city and district governments in North Sumatera Province. The research sample was used by the method of saturated sample or census which took the entire population into the study sample. This study uses secondary data on budget realization reports and regional government balance sheets for 2013 - 2017. This study used descriptive statistical test analysis, the classic assumption test includes normality test, multicollinearity test, heterocedasticity test, autocorrelation test, and hypothesis testing in the form of test coefficient of determination (R2), F test, T test and multiple linear regression analysis test. The results of this study indicate that simultaneous local revenue, intergovernmental revenue, and leverage have a positive and significant implication on financial performance. Partially, regional original income and intergovernmental revenue have a significant positive implication on the financial performance of local governments. While leverage doesn’t have a significant implication on the financial performance of local governments. Keywords: Local Revenue, Intergovernmental Revenue, Leverage, Financial Performance of Local Governments Penelitian ini bertujuan untuk mengetahui implikasi pendapatan asli daerah, intergovernmental revenue, dan leverage terhadap kinerja keuangan pemerintah daerah. Objek dari penelitian ini adalah pemerintah kota dan kabupaten di Provinsi Sumatera Utara. Sampel penelitian yang digunakan dengan metode sampel jenuh atau sensus yang mengambil seluruh populasi menjadi sampel penelitian. Penelitian ini menggunakan data sekunder laporan realisasi anggaran dan laporan neraca pemerintah daerah tahun 2013 – 2017. Penelitian ini menggunakan analisis uji statistik deskriptif, uji asumsi klasik diantaranya uji normalitas, uji multikolonieritas, uji heterokedastisitas, uji autokorelasi, dan uji hipotesis berupa uji koefisien determinasi (R2), uji F, uji T serta uji analisis regresi linier berganda. Hasil penelitian ini menunjukan bahwa secara simultan pendapatan asli daerah, intergovernmental revenue, dan leverage berimplikasi positif dan signifikan terhadap kinerja keuangan. Secara parsial, pendapatan asli daerah dan intergovernmental revenue berimplikasi positif signifikan terhadap kinerja keuangan pemerintah daerah. Sedangkan leverage tidak berimplikasi signifikan terhadap kinerja keuangan pemerintah daerah. Kata Kunci: Pendapatan Asli Daerah, Intergovernmental Revenue, Leverage, Kinerja Keuangan Pemerintah Daerah

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 234
NIM/NIDN Creators: 43216120256
Uncontrolled Keywords: Pendapatan Asli Daerah, Intergovernmental Revenue, Leverage, Kinerja Keuangan Pemerintah Daerah
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 24 Dec 2021 03:46
Last Modified: 18 Jan 2022 07:03
URI: http://repository.mercubuana.ac.id/id/eprint/52848

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