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All Journal Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Dian Sukma
Universitas Muhammadiyah Riau
Economics, Econometrics & Finance

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Analisis Faktor-Faktor Yang Mempengaruhi Kinerja Keuangan Pada Pemerintah Daerah Kabupaten/Kota Se-Sumatera Tahun 2015-2018 Dian Sukma; Annie Mustika Putri; Muhammad Ahyaruddin
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 2, No. 1, Juni 2021
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (182.219 KB) | DOI: 10.35314/iakp.v2i1.1928

Abstract

AbstractThe purpose of this study is to analyze the effect of capital spending, size of local government, intergovernmental revenue, and local revenue on regional financial performance. The population in this study were 8 provinces on the island of Sumatera. The sample of this research is 127 regencies / cities. The sampling method in this research is purposive sampling. The data used in this study is secondary data, which is done using documentary techniques. The processing method used is multiple linear regression. Based on the research results, it can be concluded that the variables of capital expenditure, size of local government, intergovernmental revenue, local revenue have an effect on financial performance. Keywords: Capital Expenditure; Intergovenrmental Revenue; Financial Performance
Co-Authors Ahyaruddin, Muhammad Putri, Annie Mustika