Pengaruh Karakteristik Pemerintah Daerah terhadap Kinerja Keuangan Pemerintah Daerah (Studi Empiris pada Kabupaten/Kota di Provinsi Jawa Tengah Tahun 2015-2017)

Wulansari, Rizka and , Dra. Mujiyati, M.Si (2020) Pengaruh Karakteristik Pemerintah Daerah terhadap Kinerja Keuangan Pemerintah Daerah (Studi Empiris pada Kabupaten/Kota di Provinsi Jawa Tengah Tahun 2015-2017). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to analyze the effect of local government characteristics on the financial performance of local governments by using intergovernmental revenue proxies, regional expenditures, regional original income, and capital expenditures in the regencies / cities in Central Java Province in 2015-2017. The population used in this study is the Regency / City in Central Java Province which consists of 29 Regencies and 6 Cities. The sampling method using purposive sampling method and obtained a sample of 105 data samples for 3 years of observation. After doing outlier as much as 3 data so that the total sample studied was 102 data. The analysis used in this study uses multiple regression analysis. The results of the study showed that regional own-source revenues had a significant effect on the financial performance of local governments. Intergovernmental revenue, regional expenditure, and capital expenditure variables do not significantly influence the financial performance of local governments.

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: Regional government financial performance, intergovernmental revenue, regional spending, regional original income, and capital expenditure.
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: RIZKA WULANSARI
Date Deposited: 17 Nov 2020 03:09
Last Modified: 17 Nov 2020 03:09
URI: http://eprints.ums.ac.id/id/eprint/87475

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