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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmiah Manajemen dan Bisnis (JIMB) MIX : Jurnal Ilmiah Manajemen Jurnal Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan Gorontalo Accounting Journal Jurnal Manajemen Strategi dan Aplikasi Bisnis AKURASI: Jurnal Riset Akuntansi dan Keuangan SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat JUDICIOUS: Journal of Management Golden Ratio of Mapping Idea and Literature Format Akademika : Jurnal Pemikiran Islam Journal of Accounting and Finance Management (JAFM) JURNAL ECONOMINA Jurnal Riset Manajemen dan Bisnis Jurnal Pengabdian Bukit Pengharapan Journal Accounting International Mount Hope AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Jurnal Pengabdian Masyarakat Journal of Economics and Management Akurasi
Swarmilah Hariani
Universitas Mercu Buana
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Journal : Gorontalo Accounting Journal

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Kinerja Keuangan Pemerintah Daerah: Ukuran Pemerintah Daerah, Belanja Modal, Belanja Rutin, dan Indeks Reformasi Birokrasi Budiharjo, Roy; Hariani, Swarmilah; Sagita, Ardio
Gorontalo Accounting Journal Volume 8 Number 1 April 2025
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v8i1.3712

Abstract

This study aims to analyze the influence of local government size, capital expenditure, routine expenditure, and the bureaucratic reform index on the financial performance of local governments in Central Java Province. Secondary data were collected from district and city governments in Central Java Province, with samples selected using a purposive sampling method based on local government financial reports and information on the bureaucratic reform index from 2019-2021. This study employs multiple linear regression analysis with partial testing using the t-statistic, following classical assumption testing. The results indicate that local government size has a significant positive effect on financial performance, while capital and routine expenditures have significant negative effects. Conversely, the bureaucratic reform index has no effect on financial performance. The findings provide insights for local governments in managing finances to improve efficiency and effectiveness in public service delivery.
Co-Authors A Halim Achmadi Achmadi Adhilla Aninta Putri Ali Akhmadi Apollo Apollo Ardio Sagita Bernarda Kriswulan Bucharni Bunayah, Rahma Chyntia Ambar Sugiharti Danung Nurdiatama Desti Marjanah Diana Purnama Lestari Donant Alananto Iskandar Dudi Permana Elvando Pelupessy Fazri, Fanisyah Harnovinsah Harnovinsah Hendryadi Hendryadi Indah Kusuma Astuti Inne Marita Isah Shehu Mohammed Itang Itang Lusia Sri Arini Malik, Hafiz Abdul Samee Martkliana, Azhyqa Rereantica Melina Febi Awani Melissa Astuti Pasaribu Mindana, Eliong Jose Miranti Harwaningrum, Miranti Mochamad Soelton Purba, Hansian Putri, Natalie Amelia Putri, Nazila Rahma Bunayah Rahmi, R. Roy Budiharjo Saragih, Siska Novita Sisdiana, Awalliyah Siska Novita Saragih Suryani Tantri Yanuar Rahmat Syah Taufik Akbar Venny Venny Veny Veny Wahyu Ersandi Yusuf Yanto Ramli Yenny Dwi Handayani Yoshida, Debbie Yudhi Herliansyah YULIA AGUSTINA Yulia Agustina Yulia Yustikasari Yulius Dharma Yusuf, Wahyu Ersandi Yusup, Wahyu Ersandi