The Effect of Local Revenue, Balance Fund and Capital Expenditure on Financial Performance at the Regional Financial and Asset Management Agency (BPKAD) of Badung Regency

Salain, Nyoman Prayudi Putra and Astawa, I Putu Mertha and Wahyuni, Luh Mei (2022) The Effect of Local Revenue, Balance Fund and Capital Expenditure on Financial Performance at the Regional Financial and Asset Management Agency (BPKAD) of Badung Regency. Repositori Politeknik Negeri Bali.

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Abstract

The financial performance of local governments is important for local governments and external parties. The financial perfor-mance of local governments is a benchmark for local governments to ensure the ability of regions to implement financial implementation rules properly and correctly, where higher assessments are demands that must be met somewhat external parties decide to invest in the regions. This study aims to determine and analyze the influence of local income factors, balance funds, and capital expenditures on finan-cial performance at the Regional Financial and Asset Management Agency of Badung Regency. To apply this purpose, data collection techniques are used through the form of regional financial statements. Meanwhile, the data analysis techniques used are descriptive analy-sis, multiple linear analysis, classical assumption testing, and hypothesis testing. The results of this study found that the original regional income factor had a significant negative effect on financial performance at the Badung Regency Regional Financial and Asset Manage-ment Agency, the balance fund factor had a significant positive effect on financial performance at the Badung Regency Regional Financial and Asset Management Agency, the capital expenditure factor had a significant negative effect on financial performance at the Badung Regency Regional Financial and Asset Management Agency. Keywords: local income, balance fund, capital expenditure and regional financial performance

Item Type: Article
Subjects: Ilmu Ekonomi > Ilmu Manajemen > Administrasi Keuangan (Perkantoran, Pajak, Hotel, Logistik, Dll)
Divisions: Jurusan Akuntansi > Prodi Akuntansi Manajerial > Skripsi
Depositing User: Nyoman Prayudi Putra Salain
Date Deposited: 27 Sep 2022 11:50
Last Modified: 27 Sep 2022 11:50
URI: http://repository.pnb.ac.id/id/eprint/2909

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