2023
DOI: 10.37058/jak.v17i1.6737
|View full text |Cite
|
Sign up to set email alerts
|

Pendapatan Asli Daerah, Dana Perimbangan, Belanja Modal, Dan Silpa Dalam Pengaruhnya Kinerja Keuangan

Abstract: Financial performance appraisal is very important to assess organizational accountability to produce better public services with spend public money economically, effectively, and efficiently, especially during economic recession. This goals of study to empirically examine the effect of regional original income, intergovernmental revenue, capital expenditures, and the remaining excess of budget financing on the financial performance of local governments as proxied by the efficiency ratio. The method of this res… Show more

Help me understand this report

Search citation statements

Order By: Relevance

Paper Sections

Select...
2
2

Citation Types

1
1
2

Year Published

2024
2024
2024
2024

Publication Types

Select...
1

Relationship

0
1

Authors

Journals

citations
Cited by 1 publication
(4 citation statements)
references
References 10 publications
1
1
2
Order By: Relevance
“…As a result, both hypotheses H1a and H1b have been rejected. These findings contradict the findings of previous research (Ratnasari & Meirini, 2022;Yuliansyah et al, 2020), which discovered that capital investment improves financial performance. Local governments utilize capital investments to construct local facilities.…”
Section: Resultscontrasting
confidence: 99%
See 3 more Smart Citations
“…As a result, both hypotheses H1a and H1b have been rejected. These findings contradict the findings of previous research (Ratnasari & Meirini, 2022;Yuliansyah et al, 2020), which discovered that capital investment improves financial performance. Local governments utilize capital investments to construct local facilities.…”
Section: Resultscontrasting
confidence: 99%
“…The equalization fund transfers fiscal balance from the central government to regions. The results contradict the arguments raised by Yuliansyah et al (2020) and Ratnasari & Meirini (2022) that equalization funds hurt financial performance. In summary, the arguments presented by H3a and H3b, based on which the financial performance is negatively impacted by equalization funds, are rejected.…”
Section: Resultscontrasting
confidence: 86%
See 2 more Smart Citations