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Journal : Jurnal Ilmiah Akuntansi

PENGARUH PENDAPATAN ASLI DAERAH (PAD) DAN DANA PERIMBANGAN TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH Padang, Novi Natalia
Jurnal Ilmiah Akuntansi (JIMAT) Volume 2 Nomor 2 Oktober 2023
Publisher : LPPM Universitas Katolik Santo Thomas Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jimat.v2i2.3142

Abstract

The purpose of this study was to determine and analyze the effect of regional own-source revenue (PAD) and balancing funds partially on the financial performance of local governments in the districts/cities of North Sumatra Province. The population for this study is the districts/cities of North Sumatra Province, consisting of 33 districts/cities with the observation years 2014 to 2021. The type of sample uses a saturated sample where the population is the sample. The data is processed using the panel data regression statistical test method. The results of this study prove that regional own-source revenue, balancing funds partially have a positive and significant effect on the financial performance of local governments in the districts/cities of North Sumatra Province.
PENGARUH BELANJA MODAL DAN FISCAL STRESS TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH Padang, Novi Natalia; Padang, Wendi Suprapto
Jurnal Ilmiah Akuntansi (JIMAT) Volume 3 Nomor 1 April 2024
Publisher : LPPM Universitas Katolik Santo Thomas Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jimat.v3i1.3622

Abstract

The aim of this research is to determine and analyze the influence of capital expenditure and fiscal pressure on the financial performance of local governments in districts/cities of North Sumatra Province. The population of this research is districts/cities in North Sumatra Province which consists of 33 districts/cities with observation years from 2014 to 2021. The sample type uses a saturated sample where the population is a sample. The data was processed using the panel data regression statistical test method. The results of this research prove that fiscal pressure has a positive and significant effect on the financial performance of local governments in districts/cities of North Sumatra Province. Meanwhile, capital expenditure has no effect on the financial performance of district/city governments in North Sumatra Province.