Faktor-Faktor Yang Mempengaruhi Sisa Lebih Pembiayaan Anggaran (SILPA) Di Kabupaten/Kota Se-Jawa Tahun 2018-2019

Sulthoni, Muhammad Fajar and , Andy Dwi Bayu Bawono S.E., M.Si, Ph.D. (2023) Faktor-Faktor Yang Mempengaruhi Sisa Lebih Pembiayaan Anggaran (SILPA) Di Kabupaten/Kota Se-Jawa Tahun 2018-2019. Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

Law Number 32 of 2004 concerning Regional Government gives full authority to each region, be it province, regency/city, to regulate and manage their regional households with as little interference as possible from the central government. This policy is known as Regional Autonomy. Regional autonomy aims to accelerate economic growth and regional development, increase the quantity of public services so that they are more efficient and responsive to the potential needs and characteristics of each region and reduce the inequality of development that has been going on so far, causing inequality between the central and regional governments. The purpose of this research is to find empirical evidence regarding the effect of local tax revenues, regional levies, special allocation funds, capital expenditures, and financing receipts on the remaining budget financing. The type of research used in this research is quantitative. The population used in this research is districts or cities in Java Island in 2018-2019. The method used was purposive sampling technique, the sample size was 98 district/city regional financial reports. The analytical method uses multiple linear regression analysis. The results of this study indicate that the Special Allocation Fund, Capital Expenditures, and Financial Assistance affect the remaining excess budget financing with a sig value of 0.001 each; 0.000; 0.000. Meanwhile, the General Allocation Fund and Economic Growth did not affect the remaining excess budget financing with sig values of 0.446 and 0.504 respectively.

Item Type:	Thesis (Skripsi)
Uncontrolled Keywords:	The excess of budget financing, general allocation funds, special allocation funds, capital expenditures and financial assistance, economic growth.
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	MUHAMMAD FAJAR SULTHONI
Date Deposited:	14 Aug 2023 09:55
Last Modified:	14 Aug 2023 09:55
URI:	http://eprints.ums.ac.id/id/eprint/115518

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