CD Tesis
Analisis Pengaruh Kinerja Keuangan Pemerintah Daerah Terhadap Belanja Modal Untuk Pelayanan Publik (Studi Pada Pemerintah Provinsi, Kabupaten Dan Kota Di Provinsi Riau)
This research is motivated by the phenomenon of regional government in
Indonesia that has not fully optimized the regional financial performance. The
good financial performance of a regional government can be seen from how the
regional government regulates and manages its Regional Expenditure Budget and
Revenue (APBD) which is used to finance development needs and activities in the
region. Financial performance that is running well and progressing will be
directly proportional to the increase in regional income. This means that there is
efficiency and effectiveness of local government financial performance. An
increase in financial performance will bring local governments to be able to
optimize the allocation of capital expenditures in order to fulfill regional
development and have an impact on improving the quality of public services.
The purpose of this study was to analyze the financial performance of the
Regional Governments, both Provinces, Regencies and Cities in Riau Province by
measuring the level of Regional Financial Independence, the Degree of Fiscal
Decentralization, the Effectiveness of Regional Original Revenues, the Efficiency
of Regional Finances and the Level of SiLPA Financing.
The results of the study show that Regional Financial Performance in the
form of Regional Financial Independence, Degree of Fiscal Decentralization,
Effectiveness of Local Own Revenue, Regional Financial Efficiency and Level of
SiLPA Financing jointly and significantly influence Capital Expenditures for
Public Services. Partial Regional Financial Independence has no effect and is not
significant on Capital Expenditures for Public Services. The degree of Fiscal
Decentralization partially has no effect and is not significant on Capital
Expenditures for Public Services. The effectiveness of Regional Own Revenue
partially has no effect and is not significant on Capital Expenditures for Public
Services. Regional Financial Efficiency has a partial and significant effect on
Capital Expenditures for Public Services. And the level of SiLPA Financing
partially has no effect and is not significant on Capital Expenditures for Public
Services.
Keywords : Financial Performance, Regional Financial Independence, Fiscal
Decentralization, Effectiveness of Local Own Revenue, Regional
Financial Efficiency, Level of SiLPA Financing
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