Muhammad Sheva Farrizki, . (2024) FAKTOR INTERNAL, EKSTERNAL, DAN KINERJA KEUANGAN PEMERINTAH DAERAH: LOCAL GOVERNMENT SIZE SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This research aims to examine the influence of local own source revenue, capital expenditure, and intergovernmental revenue on the financial performance of local governments, with local government size as a moderating variable. The study utilizes purposive sampling techniques and results in a total sample of 487 municipalities. The research data consists of audit report findings obtained from the e-ppid.bpk.go.id website, using municipalities across Indonesia as the sample. The analytical technique employed in this research is multiple linear regression analysis using STATA v13. The findings of this research indicate that local own-source revenue, capital expenditure, and intergovernmental revenue, have a significant positive effect on the financial performance of local governments. Furthermore, local government size strengthens the relationship between local own-source revenue and the financial performance of local governments, weakens the relationship between capital expenditure and the financial performance of local governments, and does not moderate the relationship between intergovernmental revenue and the financial performance of local governments. Keywords : Local Own-Source Revenue, Capital Expenditure, Intergovernmental Revenue, Local Government Financial Performance
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No.Panggil: 2010112019] [Pembimbing: Khoirul Aswar] [Penguji 1: Panubut Simorangkir] [Penguji 2: Dewi Darmastuti] |
| Uncontrolled Keywords: | Local Own-Source Revenue, Capital Expenditure, Intergovernmental Revenue, Local Government Financial Performance |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | Muhammad Sheva Farrizki |
| Date Deposited: | 20 Mar 2024 11:16 |
| Last Modified: | 20 Mar 2024 11:16 |
| URI: | http://repository.upnvj.ac.id/id/eprint/28782 |
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