scholarly journals The Effect of Regional Original Income, Balanced Funds and Capital Expenditures on Financial Performance of Regency/City Governments in the Special Region of Yogyakarta in 2010-2019

2021 ◽  
Vol 1 (3) ◽  
pp. 157-165
Author(s):  
Asih Sriwinarti ◽  
Wahyu Dwi Artaningtyas
Keyword(s):  
Panel Data ◽  
Financial Performance ◽  
Local Governments ◽  
Central Government ◽  
Capital Expenditure ◽  
Capital Expenditures ◽  
City Governments ◽  
Panel Data Regression ◽  
The Government ◽  
Special Region

The financial enforcement of local governments is one dimension that can guarantee regions' ability to explore and manage local financial sources to support the government system and regional development without moving utterly reliant on the central government. One of the regional financial performance measurement tools is the regional independence ratio. Regencies/Cities in DIY are regions whose financial performance is still relatively different. Therefore it needs to investigate the factors that are the matter. The purpose of this study was to analyze the effect of Regional Original Income, Balanced funds, and Capital Expenditures on the financial performance of Regency/City Governments in the Special Region of Yogyakarta. The data adopted in this research is panel data, a combination of data for time-series 2010-2019, and a cross-section of five regencies/cities in DIY. The result of panel data regression analysis shows that the Regional Original Income and Capital Expenditure have a positive and significant effect. In contrast, the Balanced fund has a negative and significant effect on the financial performance of the regency government in DIY.

scholarly journals KINERJA KEUANGAN DAERAH PASCA PERALIHAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN

2017 ◽  
Vol 5 (1) ◽  
pp. 1
Author(s):  
Juli Juli Juli
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Local Governments ◽  
Central Government ◽  
Capital Expenditure ◽  
Local Taxes ◽  
Paired Samples ◽  
Before And After ◽  
Operational Expenditure ◽  
Observation Period

This study examined differences in the local government's financial performance before and after the transition from central tax BPHTB be local taxes? In general, this study aims to determine the contribution BPHTB to the PAD as a source of funding for the survival of each region in order to achieve local autonomy system. The samples used in this study is the district/city that has existed since autonomy BPHTB not be treated as 114 cities/districts. The realization of the study observation period is the period before the transition budget BPHTB (Year 2010) and after the transition BPHTB (Year 2011). The research data were statistically tested with a different test of two paired samples. The results show that the performance of local government in Java have differences before and after the transition BPHTB from the central government to local governments. This research can provide empirical evidence of the differences in the financial performance of the post-transition region from the center to the regions BPHTB especially Java. The results of this study can also be used as a reference in future studies with similar themes to consider several things. First, the use of samples that are not confined to the local government but the entire Indonesian island of Java. Second, adding the growth rate ie performance measurement. Third, review the compatibility ratio because in addition to operational expenditure and capital expenditure is no longer heading in the budget expenditure is financing and transfer.     Keywords: Bea Perolehan Hak atas Tanah dan Bangunan, Financial Performance, Autonomous Region.

scholarly journals The Effect of Financial Performance and Balanced Funds on Capital Expenditure of Local Government in District/City in Indonesia

2019 ◽  
Vol 9 (4) ◽  
pp. 129
Author(s):  
Kornelis Kopong Bolen ◽  
Payamta
Keyword(s):  
Regression Analysis ◽  
Financial Performance ◽  
Capital Expenditure ◽  
Secondary Data ◽  
Revenue Sharing ◽  
Capital Expenditures ◽  
Financial Efficiency ◽  
City Governments ◽  
Financial Independence ◽  
The Republic

Many regional governments in district/city still allocate their capital expenditures below 30%. It is not in line with expectations as mandated in Regulation of the Minister of Home Affairs on Guidelines for Preparation of Regional Income and Expenditure Budget (APBD). The purpose of this study is to examine the effect of financial performance and balance funds on the allocation of capital expenditures for district /city governments in Indonesia. The sample used in this study were 473 district/city governments consisting of 382 district governments and 91 city governments. Meanwhile, the type of data used was secondary data. The analysis in the study was based on reports on the realization of the 2013 to 2017 budget audited by The Supreme Audit Agency of The Republic of Indonesia (BPK).The results of multiple regression analysis show first, Regional Financial Independence and General Allocation Funds have a negative but significant effect on Capital Expenditures. Second, Regional Financial Effectiveness, Revenue Sharing Funds, and Special Allocation Funds have a positive and significant effect on Capital Expenditures. Third, Regional Financial Efficiency does not significantly affect Capital Expenditures.

scholarly journals Analisis Perbandingan Kinerja Keuangan Pemerintah Daerah Yang Memperoleh Opini WTP Dengan Pemerintah Daerah Yang Memperoleh Opini Non WTP

2019 ◽  
Vol 1 (2) ◽  
pp. 781-794
Author(s):  
Riki Kurnia ◽  
Fefri Indra Arza
Keyword(s):  
Financial Performance ◽  
Local Governments ◽  
Capital Expenditure ◽  
Performance Criteria ◽  
City Governments ◽  
Growth Ratio ◽  
Financial Audit ◽  
City District ◽  
District Government ◽  
The City

The research aims to find out: empirical evidence of financial performance comparisons of District/city governments with unexempted fair opinions (WTP) and non WTP based financial performance ratios in West Sumatera province in 2015-2017. Selection of samples using purposive sampling method. The regional government's financial performance is measured by the ratio of regional financial independence, effectiveness ratio, efficiency ratio, operating expenditure ratio, capital expenditure ratio and growth ratio compared between local governments that have WTP and non WTP opinions are obtained through the financial statement of the Local government (LKPD) which has been audited by the Financial Audit Board of BPK. Hypothesis testing using different independent T-Test tests. The results of this research proved that there is a difference in financial performance from various financial ratios between the city/District government that obtained WTP and non WTP opinions, with the results thitung 2,207 >This 2.003 a significant value of 0.103>0.05. And there are differences in financial performance criteria of efficiency, effectiveness, shopping operations, capital expenditure and growth of PAD between the city/District government that obtained the opinion WTP and non WTP.

scholarly journals Analysis of factors affecting capital expenditures and their implications on government financial performance provinces in Indonesia 2011-2019

2021 ◽  
Vol 10 (5) ◽  
pp. 95-106
Author(s):  
Mega Riandini Arsallya ◽  
Azwardi Azwardi ◽  
Yusnaini Yusnaini
Keyword(s):  
Economic Growth ◽  
Panel Data ◽  
Financial Performance ◽  
Capital Expenditure ◽  
Random Effect ◽  
Random Effect Model ◽  
Provincial Government ◽  
Series Data ◽  
Capital Expenditures ◽  
The Impact

The purpose of this research aims to determine the impact of Local Own Revenue, Balanced Funds, Economic Growth, and Excess of Budget Calculation (SiLPA) on Capital Expenditure as long as the implications to provincial government financial performance in Indonesia from 2011 to 2019. The province government financial reports from across Indonesia as population and in 2011 to 2019 as samples. This type of research is known as causal associative research, with quantitative descriptive analysis techniques, and Panel Data Regression Analysis with The Random Effect Model as the selected model, with secondary data including time-series data and panel data in 2011 to 2019 from The Supreme Audit Agency of the Republic of Indonesia, the Central Bureau of Statistics, and other official publications. According to the research results, R2 was 79.08%. Partially Local Own Revenue had a positive value and did not affect Capital Expenditure. Balanced Funds, Economic Growth, and Excess of Budget Calculation had positive values and an effect on Capital Expenditures. Simultaneously, Local Own Revenue, Balanced Funds, Economic Growth, and Excess of Budget Calculation affect Capital Expenditure. Then Local Own Revenue, Balanced Funds, Economic Growth, Excess of Budget Calculation and Capital Expenditures simultaneously did not affect Financial Performance.

scholarly journals The Effects of Local Government Characteristics and Audit Opinion on the Performance of District and City Governments in Indonesia

2018 ◽  
Vol 5 (2) ◽  
pp. 151-162
Author(s):  
Evada Dewata ◽  
Hadi Jauhari ◽  
Siska Aprianti ◽  
Eka Nurfa Hijria
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Central Government ◽  
Fiscal Decentralization ◽  
Capital Expenditure ◽  
City Governments ◽  
Audit Opinion ◽  
Negative Effect ◽  
District Government ◽  
Positive Effect

This study aims to examine the influence of district and city characteristics (fiscal decentralization ratio, dependency level on the central government, capital expenditure, age, regional status, population) and audit opinion on the performance of local and district government in Indonesia for the period of 2013-2015. Population of this study consists of all local government units of districts and cities in Indonesia for the years of 2013-2015. The purposive sampling method was used resulting in a total of 1,158 samples for three years period observations. The results of this study indicate that the variables of age area, population, and audit opinion have a positive effect on the performance of the studied Districts and Cities. Conversely, the dependency level on the central government has a negative effect on the performance of studied local governments. However, the ratio of fiscal decentralization, the capital expenditure, and the regional status have no effect on the performance of the local governments

scholarly journals PENGARUH UKURAN PEMERINTAH DAERAH, PENDAPATAN ASLI DAERAH DAN BELANJA MODAL TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH

2019 ◽  
Vol 8 (8) ◽  
pp. 4759
Author(s):  
Ni Made Diah Permata Sari ◽  
I Ketut Mustanda
Keyword(s):  
Data Analysis ◽  
Local Government ◽  
Financial Performance ◽  
Local Governments ◽  
Capital Expenditure ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Negative Effect ◽  
The Government ◽  
Positive Effect

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

scholarly journals PENGARUH PENDAPATAN ASLI DAERAH, DANA PERIMBANGAN, DANA KEISTIMEWAAN DAN BELANJA MODAL TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH

2020 ◽  
Vol 28 (1) ◽  
pp. 89-105
Author(s):  
Nanda Dipa Prastiwi ◽  
Andri Waskita Aji
Keyword(s):  
Financial Performance ◽  
Capital Expenditure ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
City Government ◽  
City Governments ◽  
Special Fund ◽  
Negative Effect ◽  
Positive Effect ◽  
Special Region

The purpose of this study was to determine: (1) the effect of regional own-source revenue (PAD) on the financial performance of district / city governments in the Special Region of Yogyakarta (DIY), (2) the effect of balancing funds on the financial performance of district / city governments in the Special Region provinces Yogyakarta (DIY) and (3) the effect of privileged funds on the financial performance of district / city governments in the Special Region of Yogyakarta (DIY), (4) the effect of capital expenditure on the financial performance of district / city governments in the province of Special Region of Yogyakarta (DIY). This report uses the Realization of the 2013-2018 Regional Revenue and Expenditure Budget (APBD), which is published through the website of the regency / city Central Statistics Agency (BPS). Government financial performance is measured by the ratio of regional financial independence. The sample used is 30 data. To test the effect of regional own-source revenue, balance funds, privileged funds and capital expenditure on government financial performance using multiple linear regression analysis. The results of the study show that: (1) regional own-source revenue (PAD) has a positive effect on financial performance, (2) balancing funds has a negative effect and (3) the special fund does not have a negative effect on the financial performance of the district / city government in the Yogyakarta Special Region (DIY), (4) capital expenditure does not have a positive effect on the financial performance of the district / city government in the province of the Special Region of Yogyakarta (DIY).

scholarly journals PENGARUH PENERAPAN E-LEARNING TERHADAP PRESTASI BELAJAR MAHASISWA (STUDI KASUS PADA MAHASISWA JURUSAN AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS SYIAH KUALA)

2020 ◽  
Vol 4 (4) ◽  
pp. 618-634
Author(s):  
Muarif Muarif ◽  
Mirna Indriani
Keyword(s):  
Financial Performance ◽  
Local Governments ◽  
Financial Analysis ◽  
City Governments ◽  
Growth Ratio ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Aceh Province ◽  
E Learning ◽  
The Government

Local governments in analyzing the financial state is to perform financial ratio analysis. This financial ratio is then used as a benchmark for analyzing the performance of local governments to see how the government manages its regional finances. This study aims to describe the financial performance of municipal and district governments in Aceh Province if measured using independence ratios, effectiveness ratios and growth ratios. 2015-2017 and the relationship between these ratios. The method used is descriptive quantitative to measure financial performance with ratio and financial analysis. The results of the study show that the independence ratio analyzed for District and City Governments in the Province of Aceh in 2015-2017 illustrates very low criteria. Based on the effectiveness ratio in 2015, 15 districts / cities can be classified as very effective and 7 districts and cities which are classified as quite effective. Based on the 2015 PAD growth ratio, the highest was Pidie Jaya Regency with 49%, whereas in 2016 North Aceh Regency became the highest level of PAD growth ratio of 100%, in 2017 East Aceh Regency became the highest at 62%. Then it can be concluded that the more effective the ability of local governments to realize PAD, the higher the growth of PAD will be.

D. PENGARUH PAJAK DAERAH, DAU, DAK TERHADAP BELANJA MODAL PROVINSI JAWA TIMUR (PERIODE 2008-2019)

2021 ◽  
Vol 4 (1) ◽  
pp. 30
Author(s):  
Amelia Sestu Rahajeng ◽  
Dr. Ignatia Martha Hendrati, S.E., M.E. ◽  
Kiki Asmara,S.E.,MM.
Keyword(s):  
Time Series ◽  
Local Governments ◽  
Good Governance ◽  
Fiscal Decentralization ◽  
Capital Expenditure ◽  
Linear Regression Analysis ◽  
Series Data ◽  
Capital Expenditures ◽  
Local Taxes ◽  
The Government

ABSTRAK Tujuan dan sasaran utama dari adanya program desentralisasi fiskal yang diberikan oleh pemerintah pusat yaitu pembangunan perekonomian daerah. Karena dengan di mulainya otonomi daerah maka hal ini menjadi prioritas yang utama bagi pemerintah daerah. Sehingga dengan demikian diperlukan adanya kemampuan daerah dalam hal mengumpulkan pendapatan daerahnya yang nantinya akan digunakan sebagai anggaran belanja, salah satunya adalah belanja modal. Belanja modal memiliki peran penting dalam menjalankan sistem pemerintahan karena dapat meningkatkan kesejahteraan publik serta sebagai wujud dari good governance. Penelitian ini bertujuan untuk mengetahui pengaruh Pajak Daerah, DAU dan DAK dalam menunjang kinerja belanja modal pemerintah di Provinsi Jawa Timur. Penelitian ini menggunakan data kuantitatif time-series dari tahun 2008-2019. Subjek dari penelitian ini adalah pemerintah Provinsi Jawa Timur. Sumber data yang digunakan yaitu dari situs web resmi Kementerian Keuangan Direktorat Jenderal Perimbangan Keuangan, dengan menggunakan metode analisis regresi linier berganda dan bantuan alat uji olah data kuantitatif SPSS 13.0. Berdasarkan dari hasil penelitian yang dilakukan menunjukkan bahwa variabel pajak daerah secara parsial berpengaruh signifikan terhadap belanja modal. Untuk variabel DAU dan DAK secara parsial tidak berpengaruh signifikan terhadap belanja modal. Sedangkan secara simultan Pajak Daerah, DAU dan DAK berpengaruh signifikan terhadap belanja modal di Provinsi Jawa Timur. Kata Kunci  : Pajak Daerah, DAU, DAK dan Belanja Modal.   ABSTRACT The main objectives and targets of the fiscal decentralization program provided by the central government are regional economic development. Because with the initiation of regional autonomy, this has become a top priority for local governments. Thus, it is necessary to have the ability of the regions to collect regional income which will later be used as a budget, one of which is capital expenditure. Capital spending has an important role in running the government system because it can improve public welfare and as a form of good governance. This study aims to determine the effect of local taxes, DAU and DAK in supporting the performance of government capital expenditures in East Java Province. This study uses quantitative time-series data from 2008-2019. The subject of this research is the government of East Java Province. Sources of data used are from the official website of the Ministry of Finance, Directorate General of Fiscal Balance, using multiple linear regression analysis methods and the assistance of quantitative data processing test tools SPSS 13.0. Based on the results of the research conducted, it shows that the local tax variable partially has a significant effect on capital expenditure. The DAU and DAK variables partially do not have a significant effect on capital expenditure. Meanwhile, simultaneously Local Taxes, DAU and DAK have a significant effect on capital expenditure in East Java Province. Keywords: Local Taxes, DAU, DAK and Capital Expenditures.

scholarly journals Pengaruh Karakteristik Pemerintah Daerah Terhadap Kinerja Pemerintah Daerah (Studi Pada Pemerintah Kabupaten/Kota di Provinsi Jambi)

2019 ◽  
Vol 4 (1) ◽  
pp. 45-56
Author(s):  
Lia Anggraini ◽  
Sri Rahayu ◽  
Junaidi
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Capital Expenditure ◽  
City Government ◽  
Regional Government ◽  
City Region ◽  
City Governments ◽  
Panel Data Regression ◽  
Data Regression ◽  
Regional Wealth

ABSTRACT The purpose of this study is to provide empirical evidence of the influence of the characteristics of local governments on the performance of municipal / regency regional governments in Jambi Province. The population in this study were 11 districts / cities (9 districts and 2 cities) in Jambi Province in 2011-2015, the number of observations in this study was 55. The analytical method used was quantitative analysis, with panel data regression models using Eviews.10. The results of the study show: (1) The size of the local government does not affect the performance of the district / city government in Jambi Province. (2) The level of regional wealth has an effect on the performance of the district / city local government in Jambi Province. (3) Dependence on the Center has an effect on the performance of the district / city government in Jambi Province, (4) Capital expenditure Ratio does not affect the performance of the regency and city governments in Jambi Province, (5) Legislative Size does not affect the performance of district / city governments in Jambi Province, (6) Leverage does not affect the performance of district / city governments in Jambi Province (7) Size of regional government, level of regional wealth, dependence on the center, capital expenditure, legislative size, and leverage on Government performance Regency / City Region in Jambi Province. Keywords: Local Government Size, Regional Wealth Level, Dependence on Center, Capital Expenditures, Legislative Size, Leverge.     ABSTRAK Penelitian bertujuan untuk memberikan bukti empiris pengaruh Karakteristik Pemerintah Daerah terhadap Kinerja Pemerintah Daerah kota/kabupaten di Provinsi Jambi. Populasi dalam penelitian ini adalah 11 kabupaten/kota (9 kabupaten dan 2 kota) pada Provinsi Jambi Tahun 2011-2015, jumlah pengamatan penelitian ini sebanyak 55. Metode analisis yang digunakan adalah analisis kuantitatif, dengan model regresi data panel dengan menggunakan Eviews.10. Hasil penelitian menunjukkan: (1) Ukuran pemerintah daerah tidak berpengaruh terhadap kinerja pemerintah daerah Kabupaten/Kota di Provinsi Jambi. (2) Tingkat kekayaan daerah berpengaruh terhadap kinerja pemerintah  daerah Kabupaten/Kota di Provinsi Jambi. (3) Ketergantungan pada Pusat berpengaruh terhadap kinerja pemerintah daerah Kabupaten/Kota di Provinsi Jambi, (4) Rasio belanja modal tidak berpengaruh terhadap kinerja pemerintah daerah  kabupaten dan kota di Provinsi Jambi, (5) Ukuran Legislatif tidak berpengaruh terhadap kinerja pemerintah daerah kabupaten/kota di Provinsi Jambi, (6) Leverage tidak berpengaruh terhadap kinerja pemerintah daerah Kabupaten/Kota di Provinsi Jambi.(7) Ukuran pemerintah daerah, tingkat kekayaan daerah, ketergantungan pada pusat ,belanja modal, ukuran legislative, dan Leverage berpengaruh terhadap kinerja Pemerintah Daerah Kabupaten/Kota di Provinsi Jambi. Kata Kunci: Ukuran Pemerintah Daerah, Tingkat Kekayaan Daerah, Ketergantungan pada   Pusat, Rasio Belanja Modal, Ukuran Legislatif, Leverge.

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