STRATEGIES TO IMPROVE LOCAL GOVERNMENT FINANCIAL PERFORMANCE
Main Article Content
Fanika
Khairudin
Aminah
This research aims to analyze the effect of PAD, capital expenditure, and balancing funds on the financial performance of local governments. With all regencies/cities in Lampung Province as the population in this study and 15 regencies/cities as samples. The data used in this study is in the form of secondary data and the data processing method used is multiple linear regression. The results of this study are: (1) PAD has a significant positive effect on the Financial Performance of Local Governments. (2) Capital Expenditure has a significant negative effect on the Financial Performance of Local Governments. (3) The Balancing Fund has a significant negative effect on the Financial Performance of Local Governments.
Andaresta, H., Aswar, K., &; Ermawati. (2021). The Effect of Local Original Revenue, Balancing Fund, Local Government Size, and Poverty Rate on Local Government Financial Performance. Proceedings of the National Research Conference on Economics, Management, and Accounting, 2, 1614–1624.
Anggraeni, A., &; Yogyakarta, U. M. (2016). The Effect of Capital Expenditure on Financial Performance with Local Original Income as an Intervening Variable. Journal of Accounting Faculty of Economics and Business, 1–18.
Anggreni, N. K. A., &; Sri Artini, L. G. (2018). The effect of Pad, Balancing Fund and Capital Expenditure on the Regional Financial Performance of Badung Regency, Bali Province. E-Journal of Management Udayana University, 8(3), 1315.
Ardelia, I. N., Wulandari, H. K., Ernitawati, Y., &; Dumadi, D. (2022). The effect of local original revenue, capital expenditure and balancing funds on the financial performance of local governments Empirical study of districts and cities in the former Pekalongan Residency for the 2016-2020 period. Journal of Accounting Applications, 7(1), 60–80.
Armaja, Ibrahim, R., &; Aliamin. (2017). The Effect of Regional Wealth, Balancing Fund and Regional Expenditure on Financial Performance. Journal of Economic Perspectives Darussalam, 3(2), 168–181.
Dalil, A., Sukidin, S., &; Hartanto, W. (2020). The effect of local original revenue, general allocation funds, and special allocation funds on the allocation of capital expenditure budgets in districts and cities in East Java Province in 2013-2018. Journal of Economic Education: Scientific Journal of Education, Economics and Social Sciences, 14(1), 178.
Digdowiseiso, K., Subiyanto, B., &; Cahyanto, R. D. (2022). The effect of local original revenue, equalization fund and capital expenditure on the financial performance of local governments. Fair Value Scientific Journal of Accounting and Finance, 4(6), 2572–2580.
Fajar Nugroho. (2012). The effect of capital expenditure on the growth of regional financial performance with local original income as an intervening variable. Economy, 1, 2.
Hamdani, M. (2016). Semnas fekon 2016. Good Corporate Governance (GCG) in Agency Theory Perspective, 2000, 50–57.
Indiyanti, N. M. D., &; Rahyuda, H. (2018). The Effect of Regional Financial Performance on Capital Expenditure Allocation in Bali Province. E-Journal of Management Udayana University, 7(9), 4713.
Jensen, M. C., & Meckling, W. H. (1976). Also published in Foundations of Organizational Strategy. Journal of Financial Economics, 4, 305–360.
Jinji, I., Tywoniak, S., Rosqvist, T., Mardiasmo, D., &; Kivits, R. (2008). Engineering Asset Management-A Foundation for Sustainable Development. Proceedings of the 3rd World Congress on Engineering Asset Management and Intelligent Maintenance Systems, 1553–1567.
Mardiasmo. (2002). Elaboration of Public Sector Accounting Reform: A Critical Study of Efforts to Actualize the Need for Local Government Financial Accounting Systems. Indonesian Journal of Accounting & Auditing, 6(1), 63–82.
Maulina, A., Alkamal, M., &; Fahira, N. S. (2021). The effect of local original revenue, equalization fund, capital expenditure, and local government size on local government financial performance. Journal of Information System, Applied, Management, Accounting and Research, 5(2), 390.
Mulyani, S., &; Wibowo, H. (2017). The effect of capital expenditure, local government size, intergovernmental revenue and local original revenue on financial performance (districts / cities in Central Java Province, 2012-2015). Compartment:Scientific Journal of Accounting, 15(1), 57–66.
Mustafa, B., Halim, A., Economics, F., & Yogyakarta, U. G. M. (2009). Performance Measurement of the Regional Revenue Office of West Kalimantan Province. 7, 792–802.
Prastiwi, N. D., &; Aji, A. W. (2020). The effect of local original revenue, balancing funds, privilege funds and capital expenditures on the financial performance of local governments. Business Studies Widya Wiwaha College of Economics, 28(1), 89–105.
Praza, E. I. (2016). Analysis of the Effect of Financial Performance on Capital Expenditure Allocation in Jambi Province. Journal of Regional Financing and Development Perspectives, 4(1), 25–36.
Puspita Ayu, P. (2018). Analysis of PAD and Balancing Fund on Financial Performance of Local Governments in West Java. Jae (Journal of Accounting and Economics), 3(1), 80.
Putri, R. S., &; Rahayu, S. (2019). The Effect of Local Government Performance on Capital Expenditure in West Java Province (Empirical Study on Cities/Regencies in West Java Province in 2014-2017). Audit and Accounting Information Systems, 3(2), 256–268.
Saputra, D. S., Darwanis, &; Abdullah, S. (2014). The Effect of Transparency, Accountability and Organizational Commitment on the Performance of the Regional Apparatus Work Unit (Study on the Regional Government of South Aceh District). Journal of Access, 3(2), 76–84.
Simamora, W. C., &; Budiwitjaksono, G. S. (2022). Analysis of Regional Original Revenue (PAD), General Allocation Fund and Capital Expenditure on Local Government Financial Performance in Districts/Municipalities in North Sumatra Province in 2018-2020. Economics: Journal of Economics and Business, 6(2), 410.
Sukma, D., Putri, A. M., &; Ahyaruddin, M. (2021). Analysis of factors affecting financial performance in district/city governments throughout Sumatra in 2015-2018. IAKP Journal: Journal of Financial & Taxation Accounting Innovation, 2(1), 36.
Suprapto, B. (2017). the Effect of Fit Between Natural Environmental Approach and Business Strategy on Performance. Performance, 10(2), 103–115.
Thalib, F. (2019). The Effect of PAD, Balancing Fund, and Capital Expenditure on Local Government Financial Performance in Districts in East Java for the 2013-2017 period. STIE Perbanas Surabaya, 1–18.
Wahyudin, &; Hastuti. (2020). The Influence Of Original Local Government Revenue, Fiscal Balance Transfer And Capital Expenditure On The Financial Performance Of Local Government Of Regencies And Cities In West Java Province. Indonesian Accounting Research Journal, 1(1), 86–97.
Zuhri, M., &; Soleh, A. (2016). Financial Performance Analysis of Kaur District Local Government. EKOMBIS REVIEW: Scientific Journal of Economics and Business, 4(2), 187–195.
