Syahda, Keisya Anindya (2026) Pengaruh Dana Perimbangan, Leverage, Dan Ukuran Daerah Terhadap Kinerja Keuangan Pemerintah Daerah Dengan Belanja Modal Sebagai Variabel Moderasi Pada Kabupaten/Kota di Provinsi Jawa Tengah Tahun 2022-2024. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to examine and analyze the effects of intergovernmental revenue, leverage, and local government size on local government financial performance, as well as to examine the role of capital expenditure in moderating the effects of these three variables on regency and municipal governments in Central Java Province during 2022-2024. This study employs a quantitative associative approach. The population comprises all regencies and municipalities in Central Java Province, with the sample determined using purposive sampling, resulting in 30 local governments and a total of 90 observations over the three-year period. Data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with SPSS 26, after fulfilling the classical assumptions and addressing the autocorrelation issue using the Cochrane–Orcutt method. The results show that intergovernmental revenue has a significant negative effect on local government financial performance, whereas leverage has no significant effect. Local government size has a significant positive effect on financial performance. Furthermore, capital expenditure does not moderate the effects of intergovernmental revenue and leverage on financial performance; however, it positively moderates the effect of local government size on local government financial performance. The regression model has an Adjusted R Square value of 54.9%.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HJ Public Finance H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing |
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| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | KEISYA ANINDYA SYAHDA | ||||||||
| Date Deposited: | 03 Sep 2026 02:09 | ||||||||
| Last Modified: | 03 Sep 2026 02:30 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/59878 |
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