Image of Pengaruh Belanja Modal, Pendapatan Asli Daerah Dan Dana Alokasi Umum Terhadap Kinerja Keuangan Dengan Pengawasan Sebagai Variabel Moderating Di Kabupaten/Kota Provinsi Riau Tahun 2014 – 2018
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Pengaruh Belanja Modal, Pendapatan Asli Daerah Dan Dana Alokasi Umum Terhadap Kinerja Keuangan Dengan Pengawasan Sebagai Variabel Moderating Di Kabupaten/Kota Provinsi Riau Tahun 2014 – 2018

Regional finance in general and the management of the APBD in particular are fully left to local governments. Performance measurement as a financial and non-financial indicator of a job performed or the results achieved from an activity, a process or an organizational unit. Performance measurement is a form of accountability, where a higher assessment is a guide that must be fulfilled. One of the measures to measure regional financial performance in this study is to use the ratio of regional financial independence based on the level of local government capacity in self-financing government activities, implementation of development and services as a form of accountability to people who have paid taxes and levies for the required sources of income. This study aims to see and determine the effect of capital expenditure, local revenue and general allocation funds on financial performance with supervision as a moderating variable. The population in this study is the regional financial performance in Riau Province as many as 12 (twelve) districts / cities during 2014 - 2018. The sampling method uses the census method or saturated sample, namely the entire population becomes the research sample so that the total sample used in This study consisted of 60 samples with analysis tools using Moderate Regression Analysis. The results in this study indicate that capital expenditures, local revenue, general allocation funds and supervision have a significant positive effect on regional financial performance. The result of moderation of supervision can moderate the capital expenditure, regional own income and general allocation funds on regional financial performance.
Keywords: Capital Expenditures, Local Own Revenue, General Allocation Funds, Supervision and Regional Financial Performance

Ketersediaan
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Perpustakaan Universitas Riau 10 03. 220 (0104)
10 03. 220 (0104)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
10 03. 220 (0104)
Penerbit
Pekanbaru : Universitas Riau – Pascasarjana – Tesis Manajemen.,
Deskripsi Fisik
x, 117 hlm,; ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
10 03. 220 (0104)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
MANAJEMEN
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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