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Rosy Armaini
Jurusan Akuntansi, Politeknik Negeri Sriwijaya
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Journal : Jurnal Media Wahana Ekonomika

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Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, dan Belanja Modal Terhadap Kinerja Keuangan Pemerintah Daerah di Sumatera dan Jawa Tahun 2018-2022 Maharani, Naila; Maria, Maria; Armaini, Rosy
Jurnal Media Wahana Ekonomika Vol. 21 No. 4 (2025): Jurnal Media Wahana Ekonomika, Januari 2025
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmwe.v21i4.15889

Abstract

ABSTRAK   Alokasi Umum, dan Belanja Modal terhadap Kinerja Keuangan Pemerintah Daerah di Sumatera dan Jawa. Populasi yang digunakan dalam penelitian ini ialah Laporan Realisasi Anggaran Provinsi di Sumatera dan Jawa periode 2018-2022. Sampel yang diperoleh sebanyak 15 provinsi dari 16 provinsi yang ada di Sumatera dan Jawa. Data yang telah dikumpulkan dianalisis menggunakan metode analisis statistik deskriptif, analisis regresi data panel, uji asumsi klasik, dan uji hipotesis. Analisis data menggunakan aplikasi Eviews 12. Hasil penelitian ini menunjukkan bahwa Pendapatan Asli Daerah dan Belanja Modal secara parsial berpengaruh positif dan signifikan terhadap Kinerja keuangan Pemerintah Daerah, Dana Alokasi Umum secara parsial tidak berpengaruh terhadap Kinerja Keuangan Pemerintah Daerah. Pendapatan Asli Daerah, Dana Alokasi Umum, dan Belanja Modal secara simultan berpengaruh positif dan signifikan terhadap Kinerja Keuangan Pemerintah Daerah. Kata Kunci: Pendapatan Asli Daerah, Dana Alokasi Umum, Belanja Modal, Kinerja Keuangan  Pemerintah Daerah.   ABSTRACT   This research was conducted with the aim of identifying the influence of local original income, general allocation funds and capital expenditure on the financial performance of regional governments in Sumatra and Java. The population used in this research is the Provincial Budget Realization Report in Sumatra and Java for the 2018-2022 period. The samples obtained were 15 provinces from 16 provinces in Sumatra and Java. The data that has been collected is analyzed using descriptive statistical analysis methods, panel data regression analysis, classical assumption tests, and hypothesis testing. Data analysis uses the Eviews 12 application. The results of this research show that Regional Original Income and Capital Expenditures partially have a positive and significant effect on the financial performance of the Regional Government, while the General Allocation Fund partially has no effect on the Financial Performance of the Regional Government. Regional Original Income, General Allocation Funds, and Capital Expenditures simultaneously have a positive and significant effect on Regional Government Financial Performance. Keywords : Regional Original Income, General Allocation Funds, Capital Expenditures, Regional Government Financial Performance.
Co-Authors Agustina, Ryna Aladin Aladin Alfia Suharni Anggraini, Mita Dwi Anisah Adiva Utami Annisa, Rahmi Nur Ariel, M. Ariel Febrian Bakti Setyadi Debi Sintia Desyandri Desyandri Djuniar, Lis Dona, Dwi Zarima Dwi Putri, Silvani endah widyastuti Evada Dewata Evada Dewata dewata Faridah Febriantoko, Jovan Firmansyah Fitria Handayani Gunawan, Hendri Gunawan Harry Yulvian Hartati, Sukmini Indah Purnama, Beauty Indra Satriawan Indriasari, Desi Karina Ultra Meza Kartika Rachma Sari Kartika Rachma Sari Khairul Umri Kholifa Kholifa Kiagus Zainal Arifin M Thoyib M. Falih Windi Iqram Nugroho M.Thoyib M.Thoyib Maharani, Naila Maria Maria Maria Maria Marina Nalviantry Miftahul Jannah Mutiara Rizki Agustina Harahap Nur Halimatus Sa’adah Nurhasanah Nurhasanah Periansya Periansya Putri amelia, Dhea Putri Meilanda Putri Puspita sari RA. Munawaroh Rahmattullah, M. Agung Regita Dwi Cahyani Renji Ananda Putri Rita Martini Rita Martini RIza Wahyudi Salsabila Ratu Sindang Sandrayati Sari, Kartika Rachma Sa’adah, Nur Halimatus Silvy Afriayan Lestari SISKA APRIANTI, SRI HARTATY, INDRA SATRIAWAN Sri Hartati Sri Hartaty Sukmini Hartati susi ardiani Susi Ardiani Tiara Kencana Widhah Raihanah widodo, Rahmat Yevi Dwitayanti