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Anthony Affandi
Universitas Bandar Lampung
Economics, Econometrics & Finance Social Sciences

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Pengaruh Kinerja Keuangan Daerah Terhadap Belanja Modal Untuk Pelayanan Publik Dalam Perspektif Teori Keagenan Riswan RISWAN; Anthony Affandi
Jurnal Akuntansi dan Keuangan Vol 5, No 2 (2014): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v5i2.545

Abstract

Fiscal capacity in the financial performance of the show , can be used as a tool to measure the success of carrying out local autonomy . The progress of the region one of which can be reviewed with good economic growth . The purpose of this study was to obtain empirical evidence on the influence of financial performance of the capital expenditure for public services at District / Municipal Se - Sumatra . Tests were conducted at 151 County / City of Se - Sumatra through quantitative analysis with simple regression . financial performance is measured by the ratio of the area of financial independence , financial effectiveness and efficiency ratios finances . While capital expenditures for public services is measured by the amount of capital for public service in the budget . The results showed that the financial performance of the positive effect on capital expenditures for public services at District / Municipal Se - Sumatra . Therefore, local governments should prioritize the financial performance of local governments to rise local capital expenditures.
Co-Authors Riswan RISWAN