Putranti, Fani Anggraeni (2026) Pengaruh Pendapatan Asli Daerah, Belanja Modal Dan SILPA Terhadap Kinerja Keuangan Pemerintah Daerah Kabupaten/Kota di Jawa Timur Tahun 2022-2024. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to analyze the influence of Locally-Generated Revenue (PAD), Capital Expenditure, and the Budget Financing Surplus (SILPA) on the financial performance of regency/city governments in East Java Province from 2022 to 2024. The study employs a quantitative approach using secondary data obtained from local government financial reports. The population consists of regency/city governments in East Java Province, selected using a purposive sampling technique. Data analysis was conducted using panel data regression with the aid of EViews 13. Model selection involved the Chow Test, Hausman Test, and Lagrange Multiplier (LM) Test, with the results indicating that the Random Effect Model (REM) was the most appropriate. The findings reveal that Locally-Generated Revenue (PAD) has a positive and significant effect on local government financial performance. Capital Expenditure has a negative and significant effect on local government financial performance. Meanwhile, the Budget Financing Surplus (SILPA) does not have a significant effect on local government financial performance. However, simultaneously, PAD, Capital Expenditure, and SILPA significantly influence local government financial performance. These results highlight the importance of optimizing PAD and improving the quality of Capital Expenditure and SILPA management to support local government financial performance.
| 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: | FANI ANGGRAENI PUTRANTI | ||||||||
| Date Deposited: | 03 Sep 2026 01:57 | ||||||||
| Last Modified: | 03 Sep 2026 01:57 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/59881 |
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