Jurnal Ilmiah Akuntansi
Volume 2 Nomor 2 Oktober 2023

PENGARUH PENDAPATAN ASLI DAERAH (PAD) DAN DANA PERIMBANGAN TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH

Novi Natalia Padang (FEB, Universitas Katolik Santo Thomas Medan)



Article Info

Publish Date
02 Nov 2023

Abstract

The purpose of this study was to determine and analyze the effect of regional own-source revenue (PAD) and balancing funds partially on the financial performance of local governments in the districts/cities of North Sumatra Province. The population for this study is the districts/cities of North Sumatra Province, consisting of 33 districts/cities with the observation years 2014 to 2021. The type of sample uses a saturated sample where the population is the sample. The data is processed using the panel data regression statistical test method. The results of this study prove that regional own-source revenue, balancing funds partially have a positive and significant effect on the financial performance of local governments in the districts/cities of North Sumatra Province.

Copyrights © 2023






Journal Info

Abbrev

JIMAT

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Akuntansi (JIMAT) merupakan Media Riset Akuntansi dan Keuangan yang menyajikan artikel hasil penelitian (empiris) serta isu akuntansi dan keuangan terkini yang mencakup Akuntansi Keuangan, Akuntansi Biaya, Akuntansi Manajemen, Akuntansi Sektor Publik, Akuntansi International, Auditing ...