Anggoro, Muhammad Triyogi Septi (2021) Pengaruh Kinerja Keuangan Daerah Terhadap Alokasi Belanja Modal Kabupaten Dan Kota Di Provinsi Sumatera Utara. Ringkasan Skripsi thesis, STIE YKPN.
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Abstract
The objective of this research is to determine the influence of regional financial performance toward the capital expenditure allocation of the regency/city of North Sumatra. The regional financial performance was measured by regional financial independence, original revenue effectiveness, and regional financial efficiency This research takes the data of regency and city of North Sumatra that have a regional report on budget outcomes and local government budget on 2015-2019. The results show that: (1) regional financial performance that measured by Regional Financial Independence, significantly, have a negative effect on the Capital Expenditure Allocation; (2) regional financial performance that measured by Original Revenue Effectiveness ratio have no significant negative effect on the Capital Expenditure Allocation; (3) regional financial performance that measured by Regional Financial Efficiency, significantly, have a positive effect on the Capital Expenditure Allocation.
| Item Type: | Thesis (Ringkasan Skripsi) |
|---|---|
| Additional Information: | Skripsi dapat dibaca di Perpustakaan dengan call number ANG p 7043/2021 |
| Uncontrolled Keywords: | regional financial performance, capital expenditure allocation |
| Subjects: | AKUNTANSI > Akuntansi Keuangan Daerah |
| Divisions: | Program Sarjana > Ringkasan Skripsi Akuntansi |
| Depositing User: | Unnamed user with email webmaster@stieykpn.ac.id |
| Date Deposited: | 17 Jan 2023 02:27 |
| Last Modified: | 17 Jan 2023 02:27 |
| URI: | http://repositorybaru.stieykpn.ac.id/id/eprint/468 |
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