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All Journal Vokasi: Jurnal Riset Akuntansi East Asian Journal of Multidisciplinary Research (EAJMR)
Ni Luh Putu Dita Silviani
Universitas Pendidikan Ganesha
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering

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The Effect of Local Revenue, Fiscal Decentralization, and Fiscal Stress on Government Financial Performance Nyoman Ayu Wulan Trisna Dewi; Ni Luh Putu Dita Silviani; Ni Kadek Meila Anggraeni
East Asian Journal of Multidisciplinary Research Vol. 1 No. 9 (2022): October 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v1i9.1565

Abstract

This study aims to determine the effect of local revenue, fiscal decentralization and fiscal stress on the financial performance of local governments in Badung Regency. The type of data used in this study is secondary data of Badung Regency APBD data with a span of 3 years (2017-2019). This research is quantitative research by paying attention to the causal relationship (causal effect). The results of this study indicate that local revenue and fiscal stress does not have a positive effect on the financial performance. Fiscal decentralization has a significant negatif effect on the financial performance of local governments.
Pengaruh Pendapatan Asli Daerah dan Dana Perimbangan Terhadap Alokasi Belanja Modal dengan Budget Ratcheting Sebagai Variabel Moderasi: (Studi Pada Pemerintah Daerah Kabupaten dan Kota di Provinsi Bali) Ni Luh Putu Dita Silviani; I Made Pradana Adiputra
Vokasi : Jurnal Riset Akuntansi Vol. 12 No. 2 (2023): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v12i2.63761

Abstract

This study aims to determine the effect of regional original income and balancing funds on the allocation of capital expenditure and to determine the effect of budget ratcheting in moderating the relationship of each independent variable to the allocation of capital expenditure in district/city regional governments in the Province of Bali. The type of data in this research uses secondary data in the form of regional government financial reports in the form of APBD and LRA with a span of 6 years (2016-2021). This study uses data analysis in the form of tiered linear regression. The results of this study indicate that regional original income and balance funds have a significant positive effect on capital expenditure allocation. Furthermore, budget ratcheting has moderation properties, strengthening the influence of PAD on the allocation of capital expenditures and the effect of balancing funds on the allocation of capital expenditures  
Co-Authors I Made Pradana Adiputra Ni Kadek Meila Anggraeni Nyoman Ayu Wulan Trisna Dewi .