Amar, Muhammad Khoirul (2026) Pengaruh Belanja Modal, Tingkat Ketergantungan dan Silpa Terhadap Kinerja Keuangan Daerah pada Kabupaten Kota di Jawa Tengah Tahun 2024-2025. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to examine and analyze the effect of capital expenditure, dependency rate, and the Budget Calculation Remainder (SiLPA) on regional financial performance proxied by the financial independence ratio. The object of this research is focused on 33 regency and city-level local governments in the Central Java Province over a two-year observation period, specifically from 2024 to 2025. This quantitative research utilizes secondary data sourced from the Budget Realization Reports of each region. The researcher selected the research sample using a purposive sampling technique, resulting in a final sample size of 66 observations from 33 autonomous regions. To address the research problems, the researcher executed panel data regression analysis and determined the Random Effect Model (REM) approach as the best estimation model, combined with the White period robust standard errors specification. The research results prove that the Dependency Rate partially exerts a significant negative effect on Regional Financial Performance. Conversely, Capital Expenditure shows a negative coefficient direction and has no significant effect because the majority of the government's budget allocation is still oriented towards the provision of public infrastructure that requires a long time to generate real economic impacts. Similarly, the SiLPA variable is proven to have no significant effect on financial performance due to the high excess of operational prudence and the widespread practice of target loosening, or budgetary slack, by the bureaucracy apparatus in planning regional revenue capacity.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Muhammad Khoirul Amar | ||||||||
| Date Deposited: | 03 Jul 2026 08:34 | ||||||||
| Last Modified: | 03 Jul 2026 08:34 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/54547 |
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