Pengaruh Intergovernmental Revenue, Belanja Daerah, dan Ukuran Pemerintah Daerah Terhadap Kinerja Keuangan Pemerintah Daerah
Studi Empiris pada Pemerintah Kabupaten/Kota di Provinsi Sumatera Utara Tahun 2022-2024
DOI:
https://doi.org/10.55606/jurima.v6i2.7059Keywords:
Intergovernmental Revenue; Regional Expenditure; Regional; Government Size, Regional Government Financial Performance.Abstract
This research is motivated by the phenomenon of low fiscal independence in local governments, reflected in the high dependency on transfer funds from the central government, as well as fluctuations in the management of regional expenditures and assets that have not been optimized to improve financial performance. This condition triggers the urgency to analyze the extent to which the availability of external financial resources and the structure of regional spending can reflect the effectiveness of government financial governance. Therefore, this study aims to examine and analyze the influence of Intergovernmental Revenue, Regional Expenditure, and Local Government Size on Local Government Financial Performance in Regencies and Cities across North Sumatra Province for the 2022-2024 period. The research method employed is a quantitative approach. The population in this study includes 33 Regencies/Cities in North Sumatra Province, utilizing a saturated sampling technique over three years of observation, resulting in 99 units of observation. The data used are secondary data in the form of Budget Realization Reports (LRA) obtained through the official website of the Directorate General of Fiscal Balance (DJPK). Data analysis was performed using multiple linear regression via SPSS 25 software.The results show that, partially, Intergovernmental Revenue and Local Government Size have a significant effect on local government financial performance, while Regional Expenditure does not show a significant effect. Simultaneously, these three variables significantly influence local government financial performance. These findings imply that local governments need to improve the optimization of Original Local Government Revenue (PAD) and expenditure efficiency to achieve more independent and sustainable financial performance in accordance with the principles of Stewardship Theory.
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