Pengaruh Kinerja Keuangan Daerah Terhadap Alokasi Belanja Modal Kabupaten Dan Kota di Provinsi Sumatra Utara

Anggoro, Muhammad Triyogi Septi (2021) Pengaruh Kinerja Keuangan Daerah Terhadap Alokasi Belanja Modal Kabupaten Dan Kota di Provinsi Sumatra Utara. Ringkasan Skripsi thesis, STIE YKPN.

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Abstract

The objective of this research is to determine the influence of regional financial performance toward the capital expenditure allocation of the regency/city of North Sumatra. The regional financial performance was measured by regional financial independence, original revenue effectiveness, and regional financial efficiency This research takes the data of regency and city of North Sumatra that have a regional report on budget outcomes and local government budget on 2015-2019. The results show that: (1) regional financial performance that measured by Regional Financial Independence, significantly, have a negative effect on the Capital Expenditure Allocation; (2) regional financial performance that measured by Original Revenue Effectiveness ratio have no significant negative effect on the Capital Expenditure Allocation; (3) regional financial performance that measured by Regional Financial Efficiency, significantly, have a positive effect on the Capital Expenditure Allocation.

Item Type: Thesis (Ringkasan Skripsi)
Additional Information: Skripsi dapat dibaca di Perpustakaan dengan call number ANG p 7043/2021
Uncontrolled Keywords: regional financial performance, capital expenditure allocation
Subjects: AKUNTANSI > Sistem Informasi Akuntansi
Divisions: Program Sarjana > Ringkasan Skripsi Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 13 Dec 2021 03:00
Last Modified: 13 Dec 2021 03:00
URI: http://repository.stieykpn.ac.id/id/eprint/1367

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