PENGARUH BELANJA MODAL, DANA PERIMBANGAN DAN PENDAPATAN ASLI DAERAH TERHADAP KINERJA KEUANGAN PADA PEMERINTAH KABUPATEN/KOTA DI PROVINSI SULAWESI SELATAN

Abstract

Lina Dwi Astuti. 2022. The Effect of capital expenditure, balancing funds, and local own-source revenue on the Financial Performance of local governments in regencies/cities, South Sulawesi Province, supervised by Masdar Masud and Sylvia Sjarlis. This study aims to determine and analyze: the effect of capital expenditure, balancing funds, and local own-source revenue on the Financial Performance of Local Governments in regencies/cities, South Sulawesi Province. This research approach uses hypothesis testing with a aapproach pooled cross-section time series. The research was conducted on local governments in regencies/cities, South Sulawesi Province. The research was conducted in 2021. The research population is all local governments in regencies/cities, South Sulawesi Province, totaling 24 local governments. The sample selection in this research was carried out using a saturated sample which is population was analyzed as the sample, so the research object was 24 regencies/cities. The data used are 24 regencies/cities for the period 2018 to 2020 which amounted to 72 data. Data analysis conduct used multiple linear regression models with SPSS (Statistical Product and Service Solution) version 26. The data used in this research was secondary data sourced from the audited local government financial reports by the BPK. The results showed that: 1) There is a positive but not significant effect of capital expenditure on the financial performance of local governments in regencies/cities, South Sulawesi Province with a value of Sig. of 0,808 > 0,05 and the value of tarithmetic 0,244 < ttable 1,995. 2) There is a negative and significant effect of balancing funds on the financial performance of local governments in regencies/cities, South Sulawesi Province with a value of Sig. of 0,000 < 0,05 and the value of tarithmetic -5,738 > ttable 1,995. 3) There is a positive and significant effect of local own-source revenue on the financial performance of local governments in regencies/cities, South Sulawesi Province with a value of Sig. of 0,000 < 0.05 and the value of tarithmetic 15,775 > ttable 1,995.