Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, dan Belanja Modal Terhadap Kinerja Keuangan Pemerintah Daerah di Sumatera dan Jawa Tahun 2018-2022 - Maharani, Naila; Maria, Maria; Armaini, Rosy (Universitas PGRI Palembang, 2025)
ABSTRAK Alokasi Umum, dan Belanja Modal terhadap Kinerja Keuangan Pemerintah Daerah di Sumatera dan Jawa. Populasi yang digunakan dalam penelitian ini ialah Laporan Realisasi Anggaran Provinsi di Sumatera dan Jawa periode 2018-2022. Sampel yang diperoleh sebanyak 15 provinsi dari 16 provinsi yang ada di Sumatera dan Jawa. Data yang telah dikumpulkan dianalisis menggunakan metode analisis statistik deskriptif, analisis regresi data panel, uji asumsi klasik, dan uji hipotesis. Analisis data menggunakan aplikasi Eviews 12. Hasil penelitian ini menunjukkan bahwa Pendapatan Asli Daerah dan Belanja Modal secara parsial berpengaruh positif dan signifikan terhadap Kinerja keuangan Pemerintah Daerah, Dana Alokasi Umum secara parsial tidak berpengaruh terhadap Kinerja Keuangan Pemerintah Daerah. Pendapatan Asli Daerah, Dana Alokasi Umum, dan Belanja Modal secara simultan berpengaruh positif dan signifikan terhadap Kinerja Keuangan Pemerintah Daerah. Kata Kunci: Pendapatan Asli Daerah, Dana Alokasi Umum, Belanja Modal, Kinerja Keuangan Pemerintah Daerah. ABSTRACT This research was conducted with the aim of identifying the influence of local original income, general allocation funds and capital expenditure on the financial performance of regional governments in Sumatra and Java. The population used in this research is the Provincial Budget Realization Report in Sumatra and Java for the 2018-2022 period. The samples obtained were 15 provinces from 16 provinces in Sumatra and Java. The data that has been collected is analyzed using descriptive statistical analysis methods, panel data regression analysis, classical assumption tests, and hypothesis testing. Data analysis uses the Eviews 12 application. The results of this research show that Regional Original Income and Capital Expenditures partially have a positive and significant effect on the financial performance of the Regional Government, while the General Allocation Fund partially has no effect on the Financial Performance of the Regional Government. Regional Original Income, General Allocation Funds, and Capital Expenditures simultaneously have a positive and significant effect on Regional Government Financial Performance. Keywords : Regional Original Income, General Allocation Funds, Capital Expenditures, Regional Government Financial Performance.