PENGARUH BELANJA MODAL DAN FISCAL STRESS TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH
DOI:
https://doi.org/10.54367/jimat.v3i1.3622Keywords:
Capital Expenditure, Fiscal Stress, Regional Government Financial, PerformanceAbstract
The aim of this research is to determine and analyze the influence of capital expenditure and fiscal pressure on the financial performance of local governments in districts/cities of North Sumatra Province. The population of this research is districts/cities in North Sumatra Province which consists of 33 districts/cities with observation years from 2014 to 2021. The sample type uses a saturated sample where the population is a sample. The data was processed using the panel data regression statistical test method. The results of this research prove that fiscal pressure has a positive and significant effect on the financial performance of local governments in districts/cities of North Sumatra Province. Meanwhile, capital expenditure has no effect on the financial performance of district/city governments in North Sumatra Province.References
Budianto, & Alexander, S. W. (2016). Pengaruh PAD dan Dana Perimbangan Terhadap Kinerja Keuangan Pemerintah Kabupaten/Kota di Provinsi Sulawesi Utara. Jurnal EMBA,4(4),844–851.Retrievedfrom https://ejournal.unsrat.ac.id/index.php/emba/article/view/14511/14084
Cho, K. W., Brower, R., & Ahmad, M. S. (2018). Factors That Influence County Government Expenditures And Revenues: A Study Of Florida County Governments. Lex Localis, 16(1), 47–76.
Dongori, Dessy Patricia F. 2006. Pengaruh Tekanan Fiskal Terhadap Kinerja Keuangan Daerah Sebelum dan Sesudah Otonomi Daerah. Fakultas Ekonomi Universitas Kristen Satya Wacana. Salatiga.
Dougherty. Kenneth & Soo. (2000). The Relationship Between Public Finance Issues, Financial Manajement Issues, And Conditions Of Fiscal Stress In Small And Rural Government: The Case Of Wesr Virginia. Journal Of Public Budgeting, Accounting & Financial Management, 12(4), 545–565.
Erlina. 2017. Akuntansi Keuangan Daerah Berbasis Akrual. Salemba Empat. Jakarta.
