Pengaruh Pendapatan Asli Daerah Dan Pendapatan Transfer Terhadap Kinerja Keuangan Pemerintah Daerah Provinsi Jawa Timur

Musrini, Yayuk (2024) Pengaruh Pendapatan Asli Daerah Dan Pendapatan Transfer Terhadap Kinerja Keuangan Pemerintah Daerah Provinsi Jawa Timur. Jurnal Kendali Akuntansi, 2 (2). pp. 221-236. ISSN 2986-4399

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Official URL: https://journal.widyakarya.ac.id/index.php/jka-wid...

Abstract

This research aims to examine the influence of Regional Original Income, General Allocation Funds and Special Allocation Funds on Regional Government Financial Performance. Using 38 samples of Regional Revenue and Expenditure Budget Realization Reports (APBD) for Regency/City Regional Governments in East Java Province for the 2020-2022 period which have been officially published and audited by the East Java Province Representative Financial Audit Agency (BPK Jatim). Testing was carried out using multiple regression. The test results prove that Regional Original Income has an influence on Regional Government Financial Performance. General Allocation Funds and Special Allocation Funds have no effect on Regional Government Financial Performance.

Item Type: Article
Uncontrolled Keywords: Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus, Kinerja Keuangan Pemerintah Daerah
Subjects: Economic And Business > Accounting
Economic And Business
Divisions: Faculty of Economic and Business > Accounting Study Program
Library of Congress Subject Areas > Accounting Study Program
Depositing User: Yayuk Musrini
Date Deposited: 26 Apr 2024 02:00
Last Modified: 26 Apr 2024 02:00
URI: http://eprints.umg.ac.id/id/eprint/10276

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