PENGARUH KINERJA KEUANGAN KABUPATEN/ KOTA TERHADAP ALOKASI BELANJA MODAL DI PROVINSI SULAWESI UTARA
Abstract: The regional
autonomy policy gives more chance to local goverment for managing their own
financial. To determine the success of local goverment in managing their own
financial, Financial Performance Analysis can be used. The objective of this
research is to determine the influence of regional financial performance toward
the capital expenditure allocation in forward years of regency/city of North
Sulawesi. The data analysis method used in this research is regression. The
results show that, simultaneously, the Regional Financial Independence ratio,
Regional Financial Dependence ratio, Local Original Revenue Effectiveness
ratio, Capital Expenditure Effectiveness ratio, Efficiency ratio, and
Expenditure Harmony ratio significantly effect the Capital Expenditure
Allocation. Partially, the Regional Financial Independence ratio and Efficiency
ratio, significantly, have a negative effect toward the Capital Expenditure
Allocation. While, the Local Original Revenue Effectiveness ratio and
Expenditure Harmony ratio have a positive effect toward the Capital Expenditure
Allocation. The Regional Financial Dependence ratio and Capital Expenditure
Effectiveness have no significant effect toward the Capital Expenditure
Allocation.
Keywords: Financial Performance,
Regional Financial Independence, Regional Financial Dependence, Effectiveness,
Efficiency, Expenditure Harmony, Capital Expenditure
Penulis: Sylvia Febriany
Gerungan, David Paul Elia Saerang, Winston Pontoh
Kode Jurnal: jpakuntansidd150802
