The Influence of Local Original Revenue and Capital Expenditure on the Financial Performance of District/City Governments in Central Sulawesi Province in 2019-2023

Afgymnastiardin Afgymnastiardin; Rahma Masdar; Andi Chairil Furqan; Masrudin Masrudin; Lucyani Meldawati

doi:10.54443/sj.v4i1.490

Authors

Afgymnastiardin Tadulako University, Indonesia
Rahma Masdar Tadulako University, Indonesia
Andi Chairil Furqan Tadulako University, Indonesia
Masrudin Tadulako University, Indonesia
Lucyani Meldawati Tadulako University, Indonesia

DOI:

https://doi.org/10.54443/sj.v4i1.490

Keywords:

Local Original Income, Capital Expenditure, Financial Performance

Abstract

Performance is an achievement that can be achieved by an organization within a certain period of time. Regional financial performance or regional capacity is one measure that can be used to see the ability of a region to run the regional economy. This study aims to determine and analyze the effect of regional original income and capital expenditure on regional financial performance, as well as to determine which variables have the most dominant influence on regional financial performance in districts/cities in Central Sulawesi province. The data processed is secondary data from the annual reports of districts/cities in Central Sulawesi province for 2019-2023 which were taken with total sampling. The method used in this study is the multiple linear regression analysis method using the SPSS 25 application. The results of this study indicate that: regional original income does not have a significant effect on regional financial performance and capital expenditure has a negative and significant effect on regional financial performance.

Downloads

Download data is not yet available.

References

Antari, N. P. G. S., & Sedana, I. B. P. (2018). Pengaruh Pendapatan Asli Daerah Dan Belanja Modal Terhadap Kinerja Keuangan Pemerintah Daerah. E-Jurnal Manajemen Universitas Udayana, 7(2), 1080. https://doi.org/10.24843/ejmunud.2018.v7.i02.p19

Ayinde, K., Kuranga, J., & Lukman, A. F. (2015). Modeling Nigerian government expenditure, revenue and economic growth: Co-integration, error correction mechanism and combined estimators analysis approach. Asian Economic and Financial Review, 5(6), 858–867.

Brigham, E. F. (2018). Essentials of financial management.

dprdkotapalu.com. (2024, September 3). Rapat Paripurna DPRD Kota Palu, Wali Kota Ungkap Kemandirian APBD Kota Palu Berkisar 12 Persen. https://dprdkotapalu.com/rapat-paripurna-dprd-kota-palu-wali-kota-ungkap-kemandirian-apbd-kota-palu-berkisar-12-persen/

Fernandes, J., & Putri, S. (2022). Pengaruh Pendapatan Asli Daerah Dan Belanja Modal Terhadap Kinerja Keuangan Daerah Pada 19 Kabupaten/Kota Provinsi Sumatera Barat. Jurnal Revenue: Jurnal Ilmiah Akuntansi, 3(1), 198–209.

Ghazali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25.0. Universitas Diponegoro. Semarang.

Ghozali, I. (2018). Aplikasi analisis multivariete dengan program IBM SPSS 23.

Hastuti, N. S., & Nasution, D. A. D. (2024). Pengaruh Pendapatan Asli Daerah Dan Belanja Modal Terhadap Kinerja Keuangan Pemerintah Daerah (Studi Kasus pada Badan Pendapatan Daerah Provinsi Sumatera Utara). Jurnal Riset Akuntansi Dan Bisnis, 24(2), 157–170.

Heryanti, C. D., Wahidahwati, W., & Suryono, B. (2019). Pengaruh Pendapatan Asli Daerah, Dana Perimbangan dan Pertumbuhan Ekonomi terhadap Kinerja Keuangan Pemerintah Kabupaten/Kota di Provinsi Jawa Timur. Jurnal Ilmu Dan Riset Akuntansi (JIRA), 8(8).

Jauhariah, M. (2022). Pengaruh Pendapatan Asli Daerah (PAD) dan Belanja Modal Terhadap Kinerja Keuangan Pemerintah Daerah Kota Bogor Tahun 2014-2021. Fakultas Ekonomi Dan Bisnis Universitas Pakuan Bogor.

Mahmudi, M., & Sallama, N. (2010). Manajemen keuangan daerah. Jakarta: Erlangga.

Mahmudi. (2014). Akuntansi Sektor Publik. Yogyakarta: UII Press.

Mardiasmo. (2009). Akuntansi Sektor Publik.

Ma’sumah, S., Hamidi, L. ., & Puspitarini, I. (2024). Enhancing Micro, Small, And Medium-Sized Businesses Efficiency with Financial Literacy. International Journal of Social Science, Education, Communication and Economics (SINOMICS Journal), 3(2), 233–244. https://doi.org/10.54443/sj.v3i2.293

Niswani, N., & Ikhyanuddin, I. (2022). Pengaruh Belanja Modal, Dana Perimbangan Dan Pendapatan Asli Daerah Terhadap Kinerja Keuangan Daerah Kabupaten/Kota Provinsi Aceh Tahun 2016-2020. Jurnal Akuntansi Malikussaleh (JAM), 1. https://doi.org/https://doi.org/10.29103/jam.v1i1.6367

Peraturan Pemerintah (PP) Nomor 12 Tahun 2019 Tentang Pengelolaan Keuangan Daerah, Pub. L. No. 12 (2019). https://doi.org/10.1093/oed/9600622025

Peraturan Pemerintah (PP) Nomor 8 Tahun 2006 Tentang Pelaporan Keuangan Dan Kinerja Instansi Pemerintah, Pub. L. No. 8 (2006). https://doi.org/10.1017/CBO9781107415324.004

Prastiwi, N. D., & Aji, A. W. (2020). DANA KEISTIMEWAAN DAN BELANJA MODAL TERHADAP ( Studi Kasus pada Pemerintahan Daerah Kabupaten dan Kota di Daerah Istimewa Yogyakarta Tahun Anggaran 2013-2018 ). 28(1), 89–105.

Pratama, D. P., Mustika, I. G., & Karpriana, A. P. (2024). PENGARUH PDAPATAN ASLI DAERAH DAN BELANJA MODAL TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH KOTA PONTIANAK TAHUN 2013-2022. 8(4), 720–732. https://doi.org/10.52362/jisamar.v8i4.1609

Silviana Isyani, T. ., Warokka, A. ., & Gurendrawati, E. . (2024). Analysis of Determinants of Propensity to Independence Based on Behavioral Biases, Emotions, Culture, and Materialism Moderated by Religiosity, Financial Literacy and Job Security . International Journal of Social Science, Education, Communication and Economics (SINOMICS Journal), 3(5), 1473–1510. https://doi.org/10.54443/sj.v3i5.436

Undang-Undang (UU) Nomor 17 Tahun 2003 Tentang Keuangan Negara, Pub. L. No. 17, 1 (2003). https://peraturan.bpk.go.id/Details/43017/uu-no-17-tahun-2003

Undang-Undang (UU) Nomor 23 Tahun 2014 Tentang Pemerintahan Daerah, Pub. L. No. 23 (2014). https://peraturan.bpk.go.id/Details/38685/uu-no-23-tahun-2014

Undang-Undang (UU) Nomor 33 Tahun 2004 Tentang Perimbangan Keuangan Antara Pemerintah Pusat Dan Pemerintahan Daerah, Pub. L. No. 33 (2004).