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All Journal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pendidikan Guru Sekolah Dasar
Putri, Oktaviani
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Other

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Journal : Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)

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PENGARUH PENDAPATAN ASLI DAERAH, TRANSFER PEMERINTAH PUSAT DAN BELANJA MODAL TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH KALIMANTAN BARAT 2019-2024 Putri, Oktaviani; Yantiana, Nella; Desyana, Gita
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5860

Abstract

This study aims to determine how the influence of Regional Original Revenue, Transfers from the Central Government, and Capital Expenditures on the financial performance of local governments in 14 districts / cities in West Kalimantan Province during 2019-2024. Regional financial performance is measured using the independence ratio. The background of this study is the importance of good regional financial management to support the success of regional autonomy. The method used is a quantitative approach with multiple linear regression analysis using SPSS software version 26. The data used is secondary data from the APBD realization report taken from the official website of the Directorate General of Fiscal Balance. The results showed that Regional Original Revenue had a positive and significant effect on regional financial performance. Transfers from the Central Government have a negative but significant effect, while Capital Expenditure has a positive but insignificant effect. Simultaneously, the three variables have a significant effect on regional financial performance. These findings indicate the importance of increasing own-source revenues and managing transfer funds efficiently to improve regional financial performance. Keywords : Regional Original Revenue, Transfers from the Central Gover, Capital Expenditures, Financial Performance of Local Governments
Co-Authors Desyana, Gita Megawati Refril Dani Yantiana, Nella