PENGARUH PENDAPATAN ASLI DAERAH, INTERGOVERMENTAL REVENUE DAN BELANJA MODAL TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH (Studi Pada Pemerintah Kota/Kabupaten Se-Maluku Tahun 2016-2020)

SYAMSI, RACHMI (2023) PENGARUH PENDAPATAN ASLI DAERAH, INTERGOVERMENTAL REVENUE DAN BELANJA MODAL TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH (Studi Pada Pemerintah Kota/Kabupaten Se-Maluku Tahun 2016-2020). S1 thesis, Universitas Mercu Buana - Menteng.

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Abstract

Tujuan dari penelitian ini adalah untuk mengetahui dan menguji implikasi pendapatan asli daerah, intergovernmental revenue, dan belanja modal terhadap kinerja keuangan pemerintah daerah. Objek penelitian ini adalah pemerintah Kota dan Kabupaten di Provinsi Maluku. Sampel penelitian yang digunakan adalah metode sampel jenuh yang mengambil seluruh populasi menjadi sampel penelitian. Sehingga dalam penelitian ini menggunakan sampel 11 laporan keuangan pemerintah daerah kota dan kabupaten di Provinsi Maluku Tahun 2016-2020. Data laporan realisasi APBD selama periode 2016-2020. Teknik analisis data dilakukan dengan menggunakan teknik analisis regresi linear berganda. Dalam mengolah data menggunakan program aplikasi Statistical Product and Service Solutions (SPSS) V25. Hasil penelitian didapatkan pendapatan asli daerah dan intergovernmental revenue memiliki pengaruh positif dan signifikan pada kinerja keuangan pada Pemerintah Kota/Kabupaten Se-Maluku. Semakin tinggi pendapatan asli daerah semakin baik kinerja keuangan daerah, dan semakin besar intergovernmental revenue yang diterima akan semakin besar anggaran yang dapat di kelola pemerintah daerah untuk memenuhi kebutuhannya. Belanja modal tidak berpengaruh signifikan pada kinerja keuangan daerah pada Pemerintah Kota/Kabupaten Se-Maluku, artinya harapan pemerintah dengan meningkatkan alokasi belanja modal akan meningkatkan kinerja pemerintah ternyata tidak terjadi. Kata kunci: Pendapatan Asli Daerah, Intergovernmental Revenue, Belanja Modal, Kinerja Keuangan Pemerintah Daerah The purpose of this study is to determine and test the implications of local indigenous income, intergovernmental revenue, and capital expenditure on the financial performance of local governments. The object of this study is the City and Regency governments in Maluku Province. The research sample used is a saturated sample method that takes the entire population into a research sample. So that in this study using a sample of 11 financial reports of city and regency local governments in Maluku Province in 2016-2020. APBD realization report data during the 2016-2020 period. Data analysis techniques are carried out using multiple linear regression analysis techniques. In processing data using the Statistical Product and Service Solutions (SPSS) application program V25. The results of the study found that local original income and intergovernmental revenue had a positive and significant influence on financial performance in the City / Regency Government in Maluku. The higher the original regional income, the better the regional financial performance, and the greater the intergovernmental revenue received, the greater the budget that can be managed by the local government to meet its needs. Capital expenditure does not have a significant effect on the regional financial performance of the Se-Maluku City/Regency Government, meaning that the government's expectation that by increasing the allocation of capital expenditure will improve government performance, it did not happen. Keywords: Original Local Government Revenue, Intergovernmental Revenue, Capital Expenditure, Financial Performance of Local Government

Item Type: Thesis (S1)
NIM/NIDN Creators: 43220110143
Uncontrolled Keywords: Original Local Government Revenue, Intergovernmental Revenue,Pendapatan Asli Daerah, Intergovernmental Revenue, Belanja Modal, Kinerja Keuangan Pemerintah Daerah Capital Expenditure, Financial Performance of Local Government
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: TIA FEBRIANA ABABIL
Date Deposited: 24 Feb 2023 04:31
Last Modified: 24 Feb 2023 04:31
URI: http://repository.mercubuana.ac.id/id/eprint/74305

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