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Journal : Gorontalo Accounting Journal

Evaluasi Kinerja Keuangan: Kemandirian dan Pertumbuhan Pendapatan Asli Daerah Budiharjo, Roy; Budiyastuti, Triyani; Wardoyo, Dwi Urip; Rahman, Asrarul
Gorontalo Accounting Journal Volume 8 Number 2 October 2025
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v8i2.3810

Abstract

This study aims to analyze the financial independence of Cilacap Regency during the 2019–2023 period, with a specific focus on the regional financial independence ratio and the growth of Locally-Generated Revenue (PAD). The approach used in this study is a quantitative method with ratio analysis techniques. The results indicate that the average financial independence ratio of Cilacap Regency only reached 26%, placing it in the low category. The fluctuations in PAD growth over the past five years also demonstrate notable dynamics, with an average growth rate of 20%. The financial relationship pattern between the Central Government and Cilacap Regency tends to be instructive, reflecting a high dependence on central government transfers. The implications of these findings highlight the importance of diversifying PAD sources, improving budget management efficiency, and optimizing local potential to enhance regional financial independence.
Kinerja Keuangan Pemerintah Daerah: Ukuran Pemerintah Daerah, Belanja Modal, Belanja Rutin, dan Indeks Reformasi Birokrasi Budiharjo, Roy; Hariani, Swarmilah; Sagita, Ardio
Gorontalo Accounting Journal Volume 8 Number 1 April 2025
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v8i1.3712

Abstract

This study aims to analyze the influence of local government size, capital expenditure, routine expenditure, and the bureaucratic reform index on the financial performance of local governments in Central Java Province. Secondary data were collected from district and city governments in Central Java Province, with samples selected using a purposive sampling method based on local government financial reports and information on the bureaucratic reform index from 2019-2021. This study employs multiple linear regression analysis with partial testing using the t-statistic, following classical assumption testing. The results indicate that local government size has a significant positive effect on financial performance, while capital and routine expenditures have significant negative effects. Conversely, the bureaucratic reform index has no effect on financial performance. The findings provide insights for local governments in managing finances to improve efficiency and effectiveness in public service delivery.
Pengaruh Likuiditas Terhadap Harga Saham Dengan Profitabilitas Sebagai Variabel Moderasi Budiharjo, Roy; Rujito, Rujito
Gorontalo Accounting Journal Volume 6 Nomor 2 October 2023
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v6i2.3128

Abstract

This research was carried out to find out how the impact of liquidity on stock prices with profitability as a moderating variable in infrastructure companies listed on the Indonesia Stock Exchange from 2016 to 2020 is the population taken. Purposive sampling is the sampling method used. The survey data is taken from the 2016-2020 Indonesian Capital Market Index (ICMD). Statistical testing was carried out using the t-test and multiple linear regression analysis, which first tested the classical assumptions. The results of this study indicate that: liquidity has a negative effect on stock prices and profitability has a positive effect on stock prices while profitability is unable to moderate the relationship between liquidity and stock prices.