THE ROLE OF FINANCIAL SIGNALS IN REGIONAL REVENUE AND EXPENDITURE BUDGETS REGIONAL GOVERNMENT PERFORMANCE

Yudhi Santoso, Ika Permata

Abstract


This  research  aims  to  allocate  the  APBD  made  and  planned  by  the Regional  Government  to  improve  the  performance  of  the  Regional Government, especially  in  terms of  regional welfare and development. The research population is 34 provinces in Indonesia in 2019-2021. This study  uses  several  independent  variables,  namely  regional  wealth, regional size, and capital spending to examine the relationship between the dependency variables proxied by local government performance. The study  used  quantitative  methods  with  multiple  regression  analysis using  the  IBM SPSS 25  statistical  test  tool. The  results  showed  that regional wealth,  regional  size,  and  spending  capital  had  no  effect  on regional government performance.

Full Text:

PDF

References


Aafiah Millenia, N. (2022). The Effect of Local Government Size, Prosperity and Intergovernmental Revenue Against Government Financial Performance Regency / City Area in South Sumatra Province. Journal of Syntax Admiration, 3(6), 786–803. https://doi.org/10.46799/jsa.v3i6.448

Abdullah, Asmawanti, D., &; F. (2015). Effect of Local Original Revenue, Funds General Allocation, and Special Allocation to Financial Performance Local Government of Districts / Cities in Southern Sumatra. Journal Accounting, 3(1), 41–67.

Alvini, Y., Basri, M. Y., &; Hasan, M. A. (2018). The Effect of Government Size Regions, Regional Wealth Levels, Regional Dependency Levels To the Central Government and Capital Expenditure on Financial Performance Local Government. Jom Feb, 1(1), 1–15. https://jom.unri.ac.id/index.php/JOMFEKON/ article/download/21643/20941

Aminah, I. N., Afiah, N. N., &; Primary, A. (2019). The Effect of Size, Wealth, Intergovernmental Revenue and Capital Expenditure on Performance Local Government. Journal of ATTITUDE (Information Systems, Finance, Auditing and Taxation), 3(2), 147. https://doi.org/10.32897/jsikap.v3i2.137

Andirfa, M., H. Basri, and M. S. A. M. (2016). Effects of Capital Expenditure, Funds Balance and Local Original Revenue Against Financial Performance Regencies and Municipalities in Aceh Province. Journal of Master of Accounting, 5(3), 30–38.

Andvig, Jens Chr., Odd-Helge Fjeldstad, Inge Amundsen, T. S. & T., & Søreide. (2001). Research on Corruption. A Policy Oriented Survey. Poverty and Corruption in South Africa: Government Corruption in Poverty Alleviation Programs.

Angelina, N., Efni, Y., &; Rasuli, M. (2020). Effect of Capital Expenditure, Revenue Original Regional and General Allocation Funds to Financial Performance With supervision as a moderating variable in districts / cities Riau Province in 2014 - 2018. Journal of the Ark of Innovation, 4(1).

Anjani, E. S. D., Akram, A., & Handajani, L. (2016). Hubungan Pad, Belanja Model and the financial performance of local governments in West Nusa Tenggara. Infestations. https://doi.org/https://doi.org/10.21107/INFESTASI.V11I1.1121

Anugrah Hadi, D., &; Angelina Setiawan, M. (2020). Effect of Government Size Regions, local government wealth, and population against Internet Budgeting Reporting Disclosure. Journal of Accounting Exploration, 2(1), 2099–2114. https://doi.org/10.24036/jea.v2i1.200

Apridiyanti, A. (2019). The Effect of Local Original Revenue on Performance Finance of District and City Local Governments in West Java 2013-2017. Jae (Journal of Accounting and Economics), 4(3), 32–41. https://doi.org/10.29407/jae.v4i3.12822

Aulia, R., &; Rahmawaty, R. (2020). The Effect of Local Government Prosperity, The size of local government, and the level of government dependence Regions To The Financial Performance Of District/City Governments In Aceh Province. Scientific Journal of Accounting Economics Students, 5(4), 584–598. https://doi.org/10.24815/jimeka.v5i4.16826

Azhar, I. (2021). The Effect of Local Original Revenue on Financial Performance Langsa City Government. Journal of Administrative Transformation, 11(02), 164–174. https://doi.org/10.56196/jta.v11i02.190

Aziz, A. (2016). The Effect of Local Government Characteristics on Performance Local Government Finance ( Study on District Local Government/City in East Java ). EXIST Majapahit Islamic University Mojokerto. ISSN: 1907-7513, 11(1).

Colombatto, E. (2001). Discretionary power, rent-seeking and corruption. University di Torino & ICER. In working paper. University Torino & ICER.

Darwanis, &; Saputra, R. (2014). The Effect of Capital Expenditure on Revenue Local Origins and Their Impact on Local Government Financial Performance (Empirical Study on District/City Local Government in the Province Aceh). Journal of Accounting and Business Dynamics, 1(2), 183–199.

Fajar Nugroho, A. R. (2012). The Effect of Capital Expenditure on Growth Financial Performance with Local Original Income as a Variable Intervening (Case Study in Central Java Province). Diponegoro Journal of Accounting, 1(2), 1–14.

Fozzard, A. (2001). The basic budgeting problem: Approaches to resource allocation in the public sector and their implications for pro-poor budgeting. Center for Aid and Public Expenditure. Overseas Development Institute (ODI), Working paper 147.

Ghozali, I. (2018). Application of Multivariate Analysis with IBM SPSS 25 Program (9th ed.). Publisher-Undip Body.

Harahap, H. F. (2020). Analysis of District Local Government Financial Performance Central Tapanuli. Economic: Journal of Economics and Business, 4(1), 34. https://doi.org/10.33087/ekonomis.v4i1.87

Jensen, M., C., dan W. M. (1976). Theory of the firm: Managerial behavior, agency cost and ownership structure. Jurnal of Financial Economics, 3(4), 305–360.

Julitawati, E., Darwanis, J. (2012). Effect of Local Original Revenue (PAD) and Balancing Fund on Government Financial Performance Districts/Municipalities in Aceh Province. ISSN Journal of Accounting, 1(1), 15–29.

Kusumawardhani. (2012). Effects of Size, Prosperity, Legislative Size, Leverage on the financial performance of local governments in Indonesia. Accounting Analysis Journal Semarang State University.

Lane, J. E. (2000). New Public Management. Lathifa, H. (2019). The Effect of Local Original Revenue and Capital Expenditure On The Financial Performance Of District/City Governments In Central Java Province in 2013-2017. Diponegoro Journal of Accounting, 8(2), 1–10.

Leki, Y., & , Amran T. Naukoko, J. I. S. (2018). Effect of Local Original Income and capital expenditure on financial performance in the government West Halmahera Regency. Journal of Scientific Periodicals of Efficiency, 18(5), 164–174.

Liando, I. I. (2017). Effect of Local Original Revenue, Balancing Fund, Flypaper Effect and Population on Regional Spending. School Indonesian College of Economics (STIESIA) Surabaya.

Lupia, A. & M. M. (2000). NoRepresentation or abdication? How citizens use institutions to help delegation succeed. European Journal of Political Research, 37, 291–307.


Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.