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All Journal Jurnal Perspektif Pembiayaan dan Pembangunan Daerah
Widyawati Pangestu
Accounting Departement, Politeknik Negeri Sriwijaya, Indonesia
Economics, Econometrics & Finance

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Local government financial performance: the effects of capital expenditure and intergovernmental revenue (The case of South Sumatra Province, Indonesia) Muhammad Husni Mubarok; Abdillah Arif Nasution; Sambas Ade Kesuma; Widyawati Pangestu
Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Vol. 9 No. 6 (2022): Jurnal Perspektif Pembiayaan dan Pembangunan Daerah
Publisher : Program Magister Ilmu Ekonomi Pascasarjana Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (814.427 KB) | DOI: 10.22437/ppd.v9i6.11364

Abstract

The main purpose of this study is to examine the effects of capital expenditure and intergovernmental revenue on local government financial performance in South Sumatra Province, Indonesia. The result is expected to extend the knowledge about local government financial performance and different relevance of financial performance factors. Data on seventeen districts/cities in South Sumatra Province during 2014-2018 were used to test the research model. The data is sourced from the financial reports of the district/city government of South Sumatra province and the Central Statistics Agency. The analytical results showed that capital expenditure is statistically positive and has a significant effect on the financial performance of local governments. Meanwhile, the intergovernmental revenue is negative and significantly affects local government financial performance. Future studies should consider various variables that may influence the financial performance of local governments. Future studies could also use different methodologies such as focus groups and interviews.
Co-Authors Muhammad Husni Mubarok Nasution, Abdillah Arif Sambas Ade Kesuma