PENGARUH SIZE, WEALTH, INTERGOVERNMENTAL REVENUE, DAN PAJAK DAERAH TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH DENGAN BELANJA MODAL SEBAGAI VARIABEL MODERASI

Paramitha Salsabila Abbas, . (2023) PENGARUH SIZE, WEALTH, INTERGOVERNMENTAL REVENUE, DAN PAJAK DAERAH TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH DENGAN BELANJA MODAL SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This research is a quantitative research conducted to test and prove the relationship between the influence of size, wealth, intergovernmental revenue, and local taxes on the financial performance of local governments moderated by capital expenditure. The sample in this study was 469 LKPD of district/city from all over Indonesia for the 2021 period which had been audited and selected using a purposive sampling method. The analysis technique used is path analysis using Smart PLS 3 software with a significance level of 5%. The results of the test show that wealth, intergovernmental revenue, and local taxes have an effect on local government financial performance, while size has no effect on local government financial performance. In the moderation relationship, capital expenditure is only able to moderate the relationship between regional taxes and local government financial performance, while capital expenditure is not able to moderate the relationship between size, wealth, and intergovernmental revenue on local government financial performance.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 1910112169] [Pembimbing: Khoirul Aswar] [Penguji 1: Taufiq Supriadi] [Penguji 2: Andy Setiawan]
Uncontrolled Keywords: size, wealth, intergovernmental revenue, local taxes, capital expenditures, local government financial performance
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HJ Public Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Paramitha Salsabila Abbas
Date Deposited: 20 Jul 2023 04:24
Last Modified: 20 Jul 2023 04:24
URI: http://repository.upnvj.ac.id/id/eprint/24820

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