Pengaruh Ukuran Pemerintah Daerah, Pendapatan Asli Daerah Dan Belanja Modal Terhadap Kinerja Keuangan Pemerintah Daerah

Abstract

This study aims to examine and analyze the effect of local government size, regional original income and capital expenditure on the financial performance of local governments in Badung Regency for the period 2013 - 2017. Data analysis techniques used are multiple linear regression analysis. The results of data analysis show that the size of the local government has a negative effect on the financial performance of local governments. This shows that the size of the local government that is proxied by the total assets owned by the local government has not contributed to the financial performance of the local government. Original regional income has a positive effect on the financial performance of local governments. This shows that the higher the local revenue generated, the higher the financial performance of the local government. And capital expenditure has a positive effect on the financial performance of local governments. This shows that the higher capital expenditure made by the government, the higher the financial performance of local governments.
 Keywords: size, PAD, capital expenditure, financial performance

The Effect of Local Government Characteristics on Performance of Local Government Administration

“…There were different result at some research about the effect about this variable, Gilligan and Matsusaka (2001) and Kusumawardani (2012) found that legislature size had positive significant effect to the local government performance. The other way, Setyaningrum and Syafitri (2012) and Sari (2016) found insignificant effect between the legislature size and the local government performance.…”

Relationships Between Characteristics of Local Government and Website Based Financial Transparency

“…The size of local government can be measured from the total assets owned and handled by the local government (Sari & Mustanda, 2019). The more total assets the local government has, the more demands and benefits it will get in carrying out transparency to the public.…”

Pengaruh Faktor Finansial Dan Faktor Non Finansial Terhadap Kinerja Keuangan Pemerintah Desa

“…Pendapatan asli daerah memberikan arti penting bagi daerah karena nantinya akan dapat dipergunakan untuk menjalankan roda pemerintahan guna menunjang kesejahteraan masyarakat. Jika sumber keuangan dapat dimanfaatkan dengan optimal maka dapat meningkatkan kinerja keuangan daerah (Sari et al, 2019). Maka hipotesis dalam penelitian ini adalah sebagai berikut: H1: Pendapatan Asli Nagari Berpengaruh Positif terhadap Kinerja Keuangan Pemerintah Desa.…”

“…Sesuai dengan teori keagenan, pemerintah selaku pihak agen harus mampu mempertanggungjawabkan tugasnya terhadap pemerintah pusat artinya pemerintah desa harus mengelola dengan baik kegiatan keuangan atas pendapatan asli desa yang yang diterima pemerintah sehingga dapat meningkatkan kinerja keuangan pemerintah dan mendapat kepercayaan dari prinsipal/masyarakat (Thalib, 2019). Hasil penelitian ini sejalan dengan penelitian yang dilakukan oleh Novyndra (2016) danThalib ( 2019) yang berpendapat bahwa ukuran Pendapatan Asli Daerah (PAD) berpengaruh negatif terhadap kinerja keuangan pemerintah daerah.Namun hasil penelitian ini berbeda dengan hasil penelitian Pratiwi (2018), Sari (2019) dan Chrisnadwiheryanti (2019). Hasil penelitian menyatakan bahwa Pendapatan Asli Daerah mempunyai pengaruh positif signifikan terhadap Kinerja Keuangan Pemerintah Daerah.…”