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All Journal E-JURNAL AKUNTANSI
Novita Nugraheni
Fakultas Ekonomi Universitas Terbuka, Indonesia
Economics, Econometrics & Finance

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Peran Sinyal Keuangan pada Anggaran Pendapatan dan Belanja Daerah terhadap Kinerja Pemerintah Daerah Yudhi Prasetiyo; Shufia Zuhroh; Novita Nugraheni
E-Jurnal Akuntansi Vol 33 No 4 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i04.p17

Abstract

This research aims to allocate the APBD made and planned by the Regional Government to improve the performance of the Regional Government, especially in terms of regional welfare and development. The research population is 34 provinces in Indonesia in 2019-2021. This study uses several independent variables, namely regional wealth, regional size, and capital spending to examine the relationship between the dependency variables proxied by local government performance. The study used quantitative methods with multiple regression analysis using the IBM SPSS 25 statistical test tool. The results showed that regional wealth, regional size, and spending capital had no effect on regional government performance. Keywords: APBD; Local Government Financial Performance; Regional Wealth; Local Goverment Size; Capital Expenditures
Co-Authors Shufia Zuhroh Yudhi Prasetiyo