Muhammad Raihanul Alfi
Fakultas Ekonomi dan Bisnis, Universitas Negeri Padang, Padang

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Pengaruh Leverage, Jumlah Penduduk dan Umur Pemerintah Daerah terhadap Kinerja Keuangan Pemerintah Daerah: Studi Empiris pada Kabupaten/Kota Provinsi Sumatera Barat Periode 2016-2020 Muhammad Raihanul Alfi; Vita Fitria Sari
Jurnal Eksplorasi Akuntansi Vol 5 No 3 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i3.750

Abstract

This study aims to determine the effect of leverage, population and age of local government on local government financial performance. The population in this study is Regency/City in West Sumatra Province in 2016-2020. This study uses secondary data. The sampling technique used the total sampling method with a sample of 19 districts/cities with a period of 5 years. This study uses multiple linear regression analysis on hypothesis testing. The results showed that the leverage and age of the local government had a positive and significant effect on the financial performance of the local government. While the population has a negative and significant effect on the financial performance of local governments.