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All Journal Jurnal Riset Mahasiswa Akuntansi (JRMA) Al-Kharaj: Journal of Islamic Economic and Business
Laura, Prisca
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Influence of Audit Findings, Intergovernmental Transfers, and Leverage on Government Financial Performance Laura, Prisca; Rita Martini; Okky Savira
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 3 (2025): : All articles in this issue include authors from 3 countries of origin (Indone
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i3.7596

Abstract

This study was conducted to examine the influence of audit findings, intergovernmental transfers, and leverage on the financial performance of regency/municipal governments in South Sumatra Province, which is classified as very low based on the percentage of financial independence. The research employed a quantitative approach using secondary data obtained from the official website www.bpk.go.id. The population included 17 regencies/municipalities in South Sumatra Province, with a sample consisting of 349 observation units. The sample was selected using a saturated sampling technique. Hypothesis testing was carried out using multiple linear regression analysis and Eviews 12 software. The results of this study demonstrate that, partially, audit findings and leverage have no effect and are not significant on the financial performance of local governments in South Sumatra Province. Conversely, intergovernmental transfers significantly affect the financial performance of regency and municipal governments in South Sumatra Province. Simultaneous testing shows that the variables of audit findings, intergovernmental transfers, and leverage together have a significant effect on the financial performance of regency and municipal governments in South Sumatra Province.
Analisis Analisis Kinerja Keuangan Daerah Kabupaten/Kota Di Provinsi Aceh Periode 2018-2022 Alif'ia, Nabila Fitri; Yulsiati, Henny; Laura, Prisca; Jamil, KMS M Thoriq
Jurnal Riset Mahasiswa Akuntansi Vol. 12 No. 1 (2024): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 12 NOMOR 1 TAHUN 2024
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v12i1.9637

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja keuangan untuk mengukur kemandirian dan pengaruhnya terhadap pertumbuhan ekonomi pada 23 Kabupaten/Kota di Provinsi Aceh Periode 2018-2022 yang diukur dari menggunakan Teknik Analisis Trend, Rasio Utang terhadap Pendapatan Asli Daerah, Rasio Derajat Desenteralisasi Fiskal, Rasio Kemandirian Keuangan Daerah, Rasio Ketergantungan dan Rasio Efektivitas PAD. Data yang digunakan dalam penelitian ini adalah dokumentasi dan data sekunder berupa Laporan Realisasi Anggaran pada Laporan Hasil Pemeriksaan Laporan Keuangan Pemerintah Daerah Provinsi Aceh tahun 2018 – 2022. Berdasarkan hasil perhitungan dan pembahasan yang telah dilakukan menggunakan Teknik Analisis Trend, Rasio Utang terhadap Pendapatan Asli Daerah, Rasio Derajat Desenteralisasi Fiskal, Rasio Kemandirian Keuangan Daerah, Rasio Ketergantungan dan Rasio Efektivitas PAD kinerja keuangan pemerintah Kabupaten/Kota di Provinsi Aceh dapat dikatakan masih kurang baik dikarenakan pendapatan transfer yang masih mendominasi dari pada penerimaan pendapatan serta pertumbuhan ekonomi maupun pendapatan asli daerah sangat berpengaruh terhadap kemandirian keuangan daerah secara signifikan pada tahun 2018-2022.
Co-Authors Alif'ia, Nabila Fitri Henny Yulsiati Jamil, KMS M Thoriq Okky Savira