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All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Bioma : Jurnal Biologi Indonesia Owner : Riset dan Jurnal Akuntansi Jurnal Ilmu Manajemen dan Akuntansi Terapan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Pengabdian kepada Masyarakat Nusantara Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) MALLOMO: Journal of Community Service Al-Kawakib Disclosure: Journal of Accounting and Finance Studi Akuntansi, Keuangan, dan Manajemen Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) El-Rusyd Jurnal Pemberdayaan Ekonomi Jurnal Fairness SINAU : Jurnal Ilmiah Pendidikan dan Pembelajaran Malewa: Journal of Multidisciplinary Educational Research Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Serat Acitya International Journal of Law, Policy and Governance Jurnal Pengabdian Mandiri
Indriani, Rini
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Journal : Owner : Riset dan Jurnal Akuntansi

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Pengaruh Kinerja Keuangan Pemerintah Daerah Terhadap Alokasi Belanja Modal Rahmadini, Dita; Indriani, Rini; Febriana, Nucke
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2069

Abstract

This study was conducted in western Indonesian cities during 2020-2022. This study aims to determine how the influence of local government financial performance on capital expenditure in western Indonesian cities both simultaneously and partially as seen from the fiscal decentralization ratio, effectiveness ratio, and efficiency ratio. This study uses a quantitative and descriptive analysis approach. The population of this study was 64 in western Indonesian cities using nonprobability sampling technique, so the sample included 192 financial statements from 3 years of observations. As well as technical documentation collects data through the regional government director’s balance sheet website. The analytical method in this study is panel data regression. The results testing with panel data regression using the Fixed Effect Model (FEM) show that financial performance simultaneously influences capital expenditure in western Indonesian cities during 2020-2022. Figure F > F table result obtained (2.853526 > 2,65), significance (0,000000 < 0,05). From the partial test results fiscal decentralization ratio has an negative effect and significance on capital expenditure allocation, effectiveness ratio has an positive effect and significance on capital expenditure allocation, and efficiency ratio has an positive effect and significance on capital expenditure Allocation in western Indonesian cities during 2020-2022.
Co-Authors Ade Adriadi agus rahmat Ahmad Darlis, Ahmad Alkiana, Riska Sisilia Andina, Ariane Satri Anita Indria Aprila, Nila Asan, Asan Asisah, Nur Asriani, Fenda Asrizal Paiman Asrizallis Asrizallis, Asrizallis Aulia Nur Rahma, Aulia Nur Fachruzzaman, Fachruzzaman fatimah Fatimah Fauzi, Rizki Febriana, Nucke Firdha Yusmar Fitranita, Vika Fitri , Alya Fuddah, Lutfiaul Hakiki, Nurul Herawansyah, Herawansyah Heryawati, Elma Husaini⁴, Husaini⁴ I Ketut Mahardika Isny Deslyani Kamaludin Kamaludin Kriswanti, Mantini Kurnia, Meydica Indah Kurniati Karim Laras Pratiwi M. Yemmardotillah Mediastuty, Pratana Puspa Midiastuty, Pratana Puspa Nisrina Rihhadatul Aisy Nur Intan, Nur NURUL HIDAYAH Pebriansa, Muh. Aksan Pebriansa Pismawenzi, Pismawenzi Pramawati, Neli Putra, Danang Adi Putra, Zhidan Z. Putri, Nucke Febriana Rahmadini, Dita RAHMI, ELVI Refnini, Refnini Rizka Elan Fadilah, Rizka Elan Robiansyah, Anton Robinson robinson Roem, Muh Rosmayani, Rosmayani Safriani Safriani, Safriani Saguni, Dewi Sulfa Sapril Sapril, Sapril Setiorini, Hesti Shagita, Alya Fitri shalsabila, Nabila Sherly, Elvis Nopriyanti Sitorus, Nadine Nathasya Suranta, Eddy Vani, Nur Wulandari, Rahmah Zaman, Adista Anbarani Putri Zara, Zebby