Pengaruh Karakteristik Pemerintah Daerah Terhadap Kinerja Keuangan Pemerintah Daerah Kabupaten Dan Kota Di Kalimatan Barat

Abstract

This study aims to determine the influence of local government characteristics on the financial performance of district/city governments in West Kalimantan Province. The population with this study is the district/city government in West Kalimantan Province which has 2 (two) cities and 12 (twelve) districts. Information on the realization of funds that can be observed is in 2017-2021 or for five years, finally the total population in this study is 70. The technique of determining the sample with this study is saturated sampling. Therefore, the joint sample of this study is all populations as many as 70 reports of fund realization in districts/cities in West Kalimantan Province. This study data was collected together with documentation methods and literature studies which were then processed with multiple linear regression analysis tests with the help of SPSS 25. The results of the study convey that the level of regional wealth and capital expenditure has a constructive impact relevant to the financial performance of local governments, depreciation capacity in the central government has a negative impact relevant to the financial performance of local governments, but regional status does not have an impact on the financial performance of local governments. Meanwhile, the characteristics of local governments simultaneously affect the financial performance of local governments. Keywords: financial performance, level of wealth, level of dependence on central government, capital expenditure, regional status ABSTRAK Studi ini bertujuan agar mengetahui pengaruh karakteristik pemerintah daerah terhadap kinerja finansial pemerintah daerah kabupaten/kota di Provinsi Kalimantan Barat. Populasi bersama studi ini ialah pemerintah daerah kabupaten/kota di Provinsi Kalimantan Barat yang terdapat 2 (dua) kota dan 12 (dua belas) kabupaten. Informasi realisasi dana yang bisa diamati ialah pada tahun 2017-2021 atau selama lima tahun, akhirnya total populasi pada studi ini sebesar 70. Teknik penetapan sampel bersama studi ini yaitu sampling jenuh. Maka dari itu, sampel bersama studi ini yaitu semua populasi sebanyak 70 pemberitaan realisasi dana pada kabupaten/kota di Provinsi Kalimantan Barat. Data studi ini dikumpulkan bersama metode dokumentasi dan studi kepustakaan yang seterusnya diolah bersama uji analisis regresi linier berganda bersama