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Journal : Eksos

Pengaruh Pendapatan Asli Daerah dan Belanja Modal terhadap Kinerja Keuangan Pemda Kabupaten/Kota Provinsi Kalimantan Barat Fahmi, Muhammad; Ningrum, Karin Yudha; Mariana, Dina; Rivaldi, Urai Achmad
Eksos Vol. 19 No. 2 (2023): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v19i2.575

Abstract

The amount of local own-source revenue (PAD) in recent years has fluctuated, this is due to the local government's lack of attention in developing the potential to obtain regional sources of income other than regional taxes. The population and sample size in this study were 14 cities/regencies in West Kalimantan Province for more than 5 years, from 2018 to 2022. This study employs a descriptive quantitative approach with statistical analysis techniques, specifically SPSS version 25. The findings revealed that the independent variable represented by X1 has a significance of 0.000 < 0.05, implying that PAD has a significant and positive influence on the regional government's financial performance as the dependent variable. Capital expenditure is denoted as X2 and has a 0.005 < 0.05 significance, implying that it has a significant positive impact on the local government's financial performance as the dependent variable. Thus, the F test results in this study suggest that PAD and capital expenditure are independent variables that have a strong influence on the financial performance of local governments as the dependent variable, represented by (Y).
Co-Authors Abas Yusuf Aflah, Aflah Ahmad Ridani Ali Noeruddin Andriani, Dewi Andriani, Anggerawati, Ketut Catur Anita Liliana Ari Indriani Astini, Baik Nilawati Astuti, Tutik Boedy Irhadtanto, Boedy Borni Kurniawan Buanasari, Andi Budhi Purwoko, Budhi BUDIMAN GINTING Busri Endang Desni Yuniarni Didi Muwardi Diyanti, Nur Dwi Erna Novianti Dwi Oktariani Endang Uliyanti Fadillah . Fahruddin Fernandez, Gratsia Victoria Ganika, Lenny Habibie, Ramadhani Alfin Hanifah Nuryani Lioe Husniyah, Husniyah Idayati Idayati, Idayati imbang, deslia Ismunandar Komarudin Komarudin Lukman Hadi, Lukman Lumintang, Yovita Faustina Mastar Asran Maulana, Qemal Candra Mewo, Glory MS, Murad Muhammad Rinov Cuhanazriansyah Munawarah, Desi Musnar Indra Daulay Naja, Hilmayanti Natalia M., Adriani Natalia, Adriani Neneng Rika Jazilatul Kholidah Ningrum, Karin Yudha Novi Mayasari Novian, Geraldi Novitasari, Rahmawati Nurdiana Nurdiana Nuri Andarwulan Nurmalina Nurmalina, Nurmalina Nurmansyah, Muhamad Nyi Mas Gianti Bingah Erbiana Oklivia Libri, Oklivia Padilah, Akhmad Nor Paendong, Marsel Poenamo, Gapu Desima Pratama, Ikhsan Fahri Puput Suriyah Puspitaningsih, Siska Raudatul Husna Renteng, Septriani Rijanti Abdurrachim, Rijanti Riska Amelia Riska Veronika Rivaldi, Urai Achmad Saputra, Mochamad Yamin Saragih, Bintang Olga Natalia sari, andi buana Sarwanto Sarwanto Sastika, Lia Ayu Shalilhah, Miftahush St. Budi Waluya St. Hadijah Sujiran Sulistio Putri, Yulianto Suryameng, Suryameng Syah Putri, Fauzia Toar, Juwita M. Veithzal Rivai Zainal Widodo, Pandu Yudita Susanti