Pengaruh Belanja Modal terhadap Kinerja Keuangan Daerah dengan Pendapatan Asli Daerah sebagai Variabel Intervening pada Kabupaten dan Kota di Provinsi Jawa Timur Tahun 2017-2019

Pamungkas, Winda Septia Dwi and -, Drs. Atwal Arifin, M.Si., Akt., CA (2021) Pengaruh Belanja Modal terhadap Kinerja Keuangan Daerah dengan Pendapatan Asli Daerah sebagai Variabel Intervening pada Kabupaten dan Kota di Provinsi Jawa Timur Tahun 2017-2019. Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to analyze the effect of Capital Expenditure on Regional Financial Performance with Regional Original Income as an Intervening Variable. The objects in this study are all districts and cities in East Java. The data used is secondary realization data, sourced from the complete APBD report at the Directorate General of Fiscal Balance in the 2017-2019 fiscal year. The sampling technique in this study was purposive sampling with a total sample of 94 districts and cities. The results of this study indicate that Capital Expenditures have a negative effect on Regional Financial Performance, while indirectly affect Regional Financial Performance through Regional Original Income as an Intervening Variable.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	Capital Expenditure, Regional Original Income, Financial Performance, Regional Revenue and Expenditure Budget
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	WINDA SEPTIA DWI PAMUNGKAS
Date Deposited:	14 Aug 2021 04:32
Last Modified:	14 Aug 2021 04:32
URI:	http://eprints.ums.ac.id/id/eprint/92992

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