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All Journal GEMA EKONOMI
Pungky Susanta, Christina
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Penerapan Teori Keagenan Dalam Analisis Kinerja Keuangan Daerah Terhadap Belanja Modal Untuk Pelayanan Publik Urip Wardoyo, Dwi; Nursadrina, Athirah; Pungky Susanta, Christina; Puspita, Rima
GEMA EKONOMI Vol 12 No 1 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

This study aims to measure financial performance based on the analysis ratio of finance to capital expenditure in the West Java region in 2021. The test was conducted in 27 counties/cities of West Java using quantitative analysis with simple regression. Financial performance analysis using the independence ratio calculation, effectiveness, and efficiency. Capital expenditures for public services are Measured utilizing the amount of capital expenditure for public services in the budget. The results showed that the independence and effectiveness ratios significantly positively affect capital spending for public services in counties/cities of West Java. Therefore, local governments are expected to prioritize local government financial performance to increase local capital expenditures
Penerapan Teori Keagenan Dalam Analisis Kinerja Keuangan Daerah Terhadap Belanja Modal Untuk Pelayanan Publik Urip Wardoyo, Dwi; Nursadrina, Athirah; Pungky Susanta, Christina; Puspita, Rima
GEMA EKONOMI Vol 12 No 1 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

This study aims to measure financial performance based on the analysis ratio of finance to capital expenditure in the West Java region in 2021. The test was conducted in 27 counties/cities of West Java using quantitative analysis with simple regression. Financial performance analysis using the independence ratio calculation, effectiveness, and efficiency. Capital expenditures for public services are Measured utilizing the amount of capital expenditure for public services in the budget. The results showed that the independence and effectiveness ratios significantly positively affect capital spending for public services in counties/cities of West Java. Therefore, local governments are expected to prioritize local government financial performance to increase local capital expenditures
Co-Authors Nursadrina, Athirah Puspita, Rima Urip Wardoyo, Dwi