PENGARUH RASIO KEMANDIRIAN DAERAH, EFEKTIFITAS PENDAPATAN ASLI DAERAH, DAN PENGELOLAAN BELANJA DAERAH TERHADAP KINERJA KEUANGAN (Studi Empiris Pada Kab/Kota se-Provinsi Lampung)

PERMATA LESTARI, AYU and Irawati, Anik (2024) PENGARUH RASIO KEMANDIRIAN DAERAH, EFEKTIFITAS PENDAPATAN ASLI DAERAH, DAN PENGELOLAAN BELANJA DAERAH TERHADAP KINERJA KEUANGAN (Studi Empiris Pada Kab/Kota se-Provinsi Lampung). Skripsi thesis, Institut Informatika dan Bisnis Darmajaya.

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Abstract

This study aims to examine the effect of regional independence ratio, the effectiveness of local revenue and the management of regional expenditure on regional financial performance. The population in this study were 13 regencies and 2 cities in Lampung Province. The samples taken were districts and cities that issued and reported the complete Budget Realization Report contained in the Directorate General of Fiscal Balance (DJPK) of Lampung Province for 3 years starting in the 2020-2022 period. The type of research used in this research is quantitative research. The number of samples in this study amounted to 45 data through purposive sampling method and the technique used in this research is multiple linear regression analysis technique with the Stastical Product and Service Solution (SPSS) 23 program. And the results of this study indicate that: (a) The ratio of regional independence has no positive effect on regional financial performance, (b) The effectiveness of local revenue has a positive effect on regional financial performance, (c) Regional Expenditure Management has no positive effect on regional financial performance. Keywords: Regional Independence, Revenue Effectiveness, Expenditure Management, Financial Performance.

Item Type: Thesis (Skripsi)
Subjects: 300 Ilmu Ilmu Sosial > 330 Ilmu Ekonomi
eSkripsi
Divisions: Skripsi/TA & PKPM/KP - Fakultas Ekonomi Bisnis > Prodi Akuntansi
Depositing User: Ny Ayu Lestari
Date Deposited: 13 May 2024 03:48
Last Modified: 13 May 2024 03:48
URI: http://repo.darmajaya.ac.id/id/eprint/16068

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