Aryanto, Tabina Aulia Catur (2026) Pengaruh Pendapatan Asli Daerah (PAD), Dana Perimbangan, Sisa Lebih Pembiayaan Anggaran (SILPA), dan Ukuran Pemerintah Daerah terhadap Kinerja Keuangan Pemerintah Daerah di Jawa Timur pada Tahun 2022-2024. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to examine and analyze the effects of Local Own-Source Revenue (PAD), balancing funds, Budget Financing Surplus (SILPA), and local government size on the financial performance of local governments in East Java. This study employed a quantitative approach using secondary data obtained from the official websites of each local government, including the Budget Realization Reports (LRA) and balance sheets. The sample was selected using a purposive sampling technique, resulting in 34 regency and municipal governments in East Java Province as the research sample. Covering the 2022–2024 observation period, the study analyzed a total of 102 observations. Multiple linear regression analysis was employed to test the hypotheses, while the data were processed using SPSS version 26. The results indicate that Local Own-Source Revenue (PAD) and balancing funds have a significant effect on the financial performance of local governments. In contrast, Budget Financing Surplus (SILPA) and local government size do not have a significant effect on the financial performance of local governments.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Tabina Aulia Catur Aryanto | ||||||||
| Date Deposited: | 28 Aug 2026 06:43 | ||||||||
| Last Modified: | 28 Aug 2026 06:56 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/59169 |
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