Determinansi Kinerja Keuangan Pemerintah Daerah
DOI:
https://doi.org/10.33395/owner.v7i2.1590Keywords:
Financial Performance, Capital Expenditure, Accrual DirectorsAbstract
This study aimed to determine the effect of capital expenditure and accrual directors on financial performance in Aceh local government. The research method used is a quantitative approach using secondary data. The data analysis method used in this research is multiple linear regression. The population in this study were all districts/cities in Aceh Province, totalling 23 City Districts, with the observation year taken being 2017-2019. From 23 samples with three years of observation, 69 observations were obtained. The results showed that capital expenditure affects the financial performance of local governments. However indicates that local governments make capital expenditures appropriately and effectively, so this can improve the financial performance of local governments. Accrual directors affect the financial performance of local governments. However, by using an accrual accounting system, directors can better evaluate the financial performance of local governments.
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References
Abdullah, S., & Junita, A. (2020). Determinan Kinerja Anggaran pada Organisasi Perangkat Daerah. Akuntabilitas, 13(1), 109–124. https://doi.org/10.15408/akt.v13i1.14953
Andirfa, M., Basri, H., & A.Majid, M. S. (2016). Pengaruh Belanja Modal, Dana Perimbangan Dan Pendapatan Asli Daerah Terhadap Kinerja Keuangan Kabupaten dan Kota di Provinsi Aceh. Jurnal Magister Akuntansi, 5(3), 30–38.
Anggraeni, A. (2016). Pengaruh Belanja Modal Terhadap Kinerja Keuangan dengan Pendapatan Asli Daerah Sebagai Variabel Intervening. Students’ Researches, 1–18. http://repository.umy.ac.id/handle/123456789/8707
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Asnidar, & Hardi, N. S. (2019). Pengaruh Belanja Modal Terhadap Kinerja Keuangan Pemerintah Daerah Kota Kendari. Jurnal Samudra Ekonomika, 3(1), 9–18. https://doi.org/10.33772/jak-uho.v7i1.24546
Bolen, K. K. (2019). The Effect of Financial Performance and Balanced Funds on Capital Expenditure of Local Government in District/City in Indonesia. Journal of Public Administration and Governance, 9(4), 129. https://doi.org/10.5296/jpag.v9i4.15583
Djatmika, G. H. (2022). The Effect of Regional Original Income And Balancing Funds on The Allocation of Capital Expenditures in Regencies/Cities of North Sumatra Province. Neuro Quantology, 20(7), 107–114. https://doi.org/10.14704/nq.2022.20.7.NQ33013
Herawati, Syamsurijal Tan, Sri Rahayu, & Syahmardi Yacob. (2021). The Effect of Financial and Non-Financial Performance on Regional Competitiveness of Bungo District With Capital Expenditure and Budget Governance As Intervening. International Journal of Social Science, 1(4), 347–354. https://doi.org/10.53625/ijss.v1i4.713
Khan, A. (2013). Accrual Budgeting: Opportunities and Challenges. International Monetary Fund, 11, 339–360.
Kimunduu, G. M., Mwangi, M., Kaijage, E., & Ochieng, D. E. (2017). Intervening Effect of Cash Holdings in the Relationship Between Financial Performance and Dividend Policy. European Scientific Journal, ESJ, 13(28), 264. https://doi.org/10.19044/esj.2017.v13n28p264
Kuroki, M., & Motokawa, K. (2021). Do non-financial performance and accrual-based cost information affect public sector budgeting? Journal of Public Budgeting, Accounting and Financial Management, 34(6), 95–116. https://doi.org/10.1108/JPBAFM-03-2021-0056
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Mariana, M., Nadirsyah, N., & Abdullah, S. (2018). Accounting Information, Non-Accounting Information and Lending Decision. Jurnal Reviu Akuntansi Dan Keuangan, 8(2), 177–186. https://doi.org/10.22219/jrak.v8i
Mariana, & Rahmaniar. (2022). Pengaruh Motivasi dan Independensi Auditor Terhadap Kinerja Auditor. HEI EMA?: Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen Dan Akuntansi, 1(2), 76–86.
Mariana, & Ramadana, S. W. (2020). Determinant of Firm Value LQ45 on Indonesia Stock Exchange. Journal of Social Science, 1(4), 137–141. https://doi.org/10.2991/aebmr.k.200331.003
MartÃÂ, C. (2013). Performance Budgeting and Accrual Budgeting A Study of the United Kingdom, Australia, and New Zealand. Public Performance & Management Review, 37(1), 33–58. https://doi.org/10.2753/PMR1530-9576370102
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Muhamad, B., Hutama, N., Adib, M., & Si, A. (2018). The Influence of Capital Expenditure Towards Company’s Profitability. Jurnal Ilmiah Mahasiswa, 6(2).
Purwono, J., Sugyaningsih, S., & Yuliati, E. (2016). Analisis Tingkat Kemandirian dan Kinerja Keuangan Daerah dan Hubungannya Dengan Belanja Modal Provinsi Jambi 2001 - 2012. Jurnal Akuntansi & Keuangan Unja, 1(3), 17–34.
Ramadana, S. W., & Agustina. (2022). Pengaruh Dividend Payment dan Leverage terhadap Cash Holding pada Perusahaan Building Construction Bursa Efek Indonesia. HEI EMA: Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen Dan Akuntansi, 1(2), 1–10.
Rechberger, S., Hartner, M., Kirchler, E., & Hämmerle, F. K. (2010). Tax amnesties, justice perceptions, and filing behavior: A simulation study. Law and Policy, 32(2), 214–225. https://doi.org/10.1111/j.1467-9930.2009.00316.x
Ridha, A. (2018). Pengaruh Laporan Keungan Berbasis Akrual Terhadap Kinerja Keuangan Pemerintah Aceh. SIMEN (Akuntansi Dan Manajemen) STIES, 9(2), 37–49.
Rohman, A., Daud, R., & Ubaidillah. (2018). Analisis Pengaruh Laporan Hasil Pemeriksaan, Diskresi Akrual Dan Tingkatan Akrual Terhadap Kinerja Keuangan. Profita: Komunikasi Ilmiah Akuntansi Dan Perpajakan, 11(3), 486–512.
Sari, I. P., Agusti, R., & Rofika. (2016). Pengaruh Ukuran Pemerintah Daerah, PAD, Leverage, Dana Perimbangan dan Ukuran Legislatif Terhadap Kinerja Keuangan Pemerintah Daerah (Studi pada Kab/Kota Pulau Sumatra). Journal Of Management, 3(1), 679–692.
Sisdianto, E., & Nengsih, N. (2017). Analisis Pengaruh Kinerja Keuangan, Realisasi Belanja Modal, dan Pengelolaan Manajemen Aset Daerah terhadap Kualitas Laporan Keuangan (Survey pada Pemerintah Daerah Kota Bengkulu). Profita?: Komunikasi Ilmiah Akuntansi Dan Perpajakan, 10(1), 48–67. https://publikasi.mercubuana.ac.id/index.php/profita/article/view/2894
Wadjaudje, D. U., Susanti, S., & Pahala, I. (2018). Pengaruh Belanja Modal, Investasi, Jumlah Wisatawan, dan Pertumbuhan Ekonomi Terhadap Pendapatan Asli Daerah Provinsi DKI Jakarta. Jurnal Ekonomi Dan Keuangan Publik, 5(2), 105–128.
Wahyuni, A. S. dan A. (2022). Analisis Pengaruh Implementasi Standar Akuntansi Pemerintahan Berbasis Akrual dan Kinerja Sdm Terhadap Kualitas Laporan Keuangan (Studi Kasus Dinas Lingkungan Hidup Provinsi Sumatera Utara). Jurnal Akuntansi Dan Keuangan Universitas Jambi, 7(2), 59–66.
Abdullah, S., & Junita, A. (2020). Determinan Kinerja Anggaran pada Organisasi Perangkat Daerah. Akuntabilitas, 13(1), 109–124. https://doi.org/10.15408/akt.v13i1.14953
Andirfa, M., Basri, H., & A.Majid, M. S. (2016). Pengaruh Belanja Modal, Dana Perimbangan Dan Pendapatan Asli Daerah Terhadap Kinerja Keuangan Kabupaten dan Kota di Provinsi Aceh. Jurnal Magister Akuntansi, 5(3), 30–38.
Anggraeni, A. (2016). Pengaruh Belanja Modal Terhadap Kinerja Keuangan dengan Pendapatan Asli Daerah Sebagai Variabel Intervening. Students’ Researches, 1–18. http://repository.umy.ac.id/handle/123456789/8707
Antari, N. P. G. S., & Sedana, I. B. P. (2018). Pengaruh Pendapatan Asli Daerah Dan Belanja Modal Terhadap Kinerja Keuangan Pemerintah Daerah. E-Jurnal Manajemen, 7(2), 1080–1110.
Asnidar, & Hardi, N. S. (2019). Pengaruh Belanja Modal Terhadap Kinerja Keuangan Pemerintah Daerah Kota Kendari. Jurnal Samudra Ekonomika, 3(1), 9–18. https://doi.org/10.33772/jak-uho.v7i1.24546
Bolen, K. K. (2019). The Effect of Financial Performance and Balanced Funds on Capital Expenditure of Local Government in District/City in Indonesia. Journal of Public Administration and Governance, 9(4), 129. https://doi.org/10.5296/jpag.v9i4.15583
Djatmika, G. H. (2022). The Effect of Regional Original Income And Balancing Funds on The Allocation of Capital Expenditures in Regencies/Cities of North Sumatra Province. Neuro Quantology, 20(7), 107–114. https://doi.org/10.14704/nq.2022.20.7.NQ33013
Herawati, Syamsurijal Tan, Sri Rahayu, & Syahmardi Yacob. (2021). The Effect of Financial and Non-Financial Performance on Regional Competitiveness of Bungo District With Capital Expenditure and Budget Governance As Intervening. International Journal of Social Science, 1(4), 347–354. https://doi.org/10.53625/ijss.v1i4.713
Khan, A. (2013). Accrual Budgeting: Opportunities and Challenges. International Monetary Fund, 11, 339–360.
Kimunduu, G. M., Mwangi, M., Kaijage, E., & Ochieng, D. E. (2017). Intervening Effect of Cash Holdings in the Relationship Between Financial Performance and Dividend Policy. European Scientific Journal, ESJ, 13(28), 264. https://doi.org/10.19044/esj.2017.v13n28p264
Kuroki, M., & Motokawa, K. (2021). Do non-financial performance and accrual-based cost information affect public sector budgeting? Journal of Public Budgeting, Accounting and Financial Management, 34(6), 95–116. https://doi.org/10.1108/JPBAFM-03-2021-0056
Leki, Y., Naukoko, A. T., & Sumua, J. I. (2018). Pengaruh Pendapatan Asli Daerah Dan Belanja Modal Terhadap Kinerja Keuangan Pada Pemerintah Kabupaten Halmahera Barat. Jurnal Berkala Ilmiah Efisiensi, 18(5), 164–174.
Mariana, M., Nadirsyah, N., & Abdullah, S. (2018). Accounting Information, Non-Accounting Information and Lending Decision. Jurnal Reviu Akuntansi Dan Keuangan, 8(2), 177–186. https://doi.org/10.22219/jrak.v8i
Mariana, & Rahmaniar. (2022). Pengaruh Motivasi dan Independensi Auditor Terhadap Kinerja Auditor. HEI EMA?: Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen Dan Akuntansi, 1(2), 76–86.
Mariana, & Ramadana, S. W. (2020). Determinant of Firm Value LQ45 on Indonesia Stock Exchange. Journal of Social Science, 1(4), 137–141. https://doi.org/10.2991/aebmr.k.200331.003
MartÃÂ, C. (2013). Performance Budgeting and Accrual Budgeting A Study of the United Kingdom, Australia, and New Zealand. Public Performance & Management Review, 37(1), 33–58. https://doi.org/10.2753/PMR1530-9576370102
Mubarok, M. H., Nasution, A. A., Kesuma, S. A., & Pangestu, W. (2022). Local government financial performance: the effects of capital expenditure and intergovernmental revenue (The case of South Sumatra Province, Indonesia). Jurnal Perspektif Pembiayaan Dan Pembangunan Daerah, 9(6), 503–512. https://doi.org/10.22437/ppd.v9i6.11364
Muhamad, B., Hutama, N., Adib, M., & Si, A. (2018). The Influence of Capital Expenditure Towards Company’s Profitability. Jurnal Ilmiah Mahasiswa, 6(2).
Purwono, J., Sugyaningsih, S., & Yuliati, E. (2016). Analisis Tingkat Kemandirian dan Kinerja Keuangan Daerah dan Hubungannya Dengan Belanja Modal Provinsi Jambi 2001 - 2012. Jurnal Akuntansi & Keuangan Unja, 1(3), 17–34.
Ramadana, S. W., & Agustina. (2022). Pengaruh Dividend Payment dan Leverage terhadap Cash Holding pada Perusahaan Building Construction Bursa Efek Indonesia. HEI EMA: Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen Dan Akuntansi, 1(2), 1–10.
Rechberger, S., Hartner, M., Kirchler, E., & Hämmerle, F. K. (2010). Tax amnesties, justice perceptions, and filing behavior: A simulation study. Law and Policy, 32(2), 214–225. https://doi.org/10.1111/j.1467-9930.2009.00316.x
Ridha, A. (2018). Pengaruh Laporan Keungan Berbasis Akrual Terhadap Kinerja Keuangan Pemerintah Aceh. SIMEN (Akuntansi Dan Manajemen) STIES, 9(2), 37–49.
Rohman, A., Daud, R., & Ubaidillah. (2018). Analisis Pengaruh Laporan Hasil Pemeriksaan, Diskresi Akrual Dan Tingkatan Akrual Terhadap Kinerja Keuangan. Profita: Komunikasi Ilmiah Akuntansi Dan Perpajakan, 11(3), 486–512.
Sari, I. P., Agusti, R., & Rofika. (2016). Pengaruh Ukuran Pemerintah Daerah, PAD, Leverage, Dana Perimbangan dan Ukuran Legislatif Terhadap Kinerja Keuangan Pemerintah Daerah (Studi pada Kab/Kota Pulau Sumatra). Journal Of Management, 3(1), 679–692.
Sisdianto, E., & Nengsih, N. (2017). Analisis Pengaruh Kinerja Keuangan, Realisasi Belanja Modal, dan Pengelolaan Manajemen Aset Daerah terhadap Kualitas Laporan Keuangan (Survey pada Pemerintah Daerah Kota Bengkulu). Profita?: Komunikasi Ilmiah Akuntansi Dan Perpajakan, 10(1), 48–67. https://publikasi.mercubuana.ac.id/index.php/profita/article/view/2894
Wadjaudje, D. U., Susanti, S., & Pahala, I. (2018). Pengaruh Belanja Modal, Investasi, Jumlah Wisatawan, dan Pertumbuhan Ekonomi Terhadap Pendapatan Asli Daerah Provinsi DKI Jakarta. Jurnal Ekonomi Dan Keuangan Publik, 5(2), 105–128.
Wahyuni, A. S. dan A. (2022). Analisis Pengaruh Implementasi Standar Akuntansi Pemerintahan Berbasis Akrual dan Kinerja Sdm Terhadap Kualitas Laporan Keuangan (Studi Kasus Dinas Lingkungan Hidup Provinsi Sumatera Utara). Jurnal Akuntansi Dan Keuangan Universitas Jambi, 7(2), 59–66.
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