Rani, Yulia (2019) Analisis Faktor Yang Mempengaruhi Sisa Lebih Perhitungan Anggaran (SILPA) Dan Kinerja Keuangan Daerah (Studi Pada 38 Kabupaten Dan Kota Se-Jawa Timur Tahun 2012-2016). Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh komponen APBD berupa pelampauan pendapatan daerah, sisa belanja modal dan sisa belanja modal terhadap Sisa lebih Perhitungan Anggaran (SiLPA) serta hubungannya terhadap opini audit BPK berupa kemampuan mempertahankan WTP sebagai pengukuran kinerja daerah baik secara simultan dan parsial pada tahun 2012- 2016. Sampel penelitian adalah sebanyak 38 kabupaten dan kota di Jawa Timur. Metode yang digunakan adalah regresi data panel dengan menggunakan model fixed effect. Dari hasil analisis menunjukkan bahwa secara simultan variabel independen berpengaruh signifikan terhadap harga saham. Secara parsial variabel pelampauan pendapatan daerah, sisa belanja modal dan sisa belanja non moda berpengaruh positif signifikan sedangkan variabel dummy berupa kemampuan mempertahankan WTP berpengaruh negatif signifikan terhadap Sisa Lebih Perhitungan Anggaran (SiLPA).
English Abstract
The aim of this study is to find out the effect of the budget component in the form of exceedances of local revenue, the remaining capital expenditures and the remainder of capital spending to budget surplus (SiLPA) and its relationship to the BPK audit opinion be the ability to maintain WTP well as performance measurement region simultaneously and partially in 2012-2016. The sample of the was 38 regencies and cities in East Java. The method used is panel data regression using the fixed effect model. The results of the analysis show that simultaneously the independent variables have a significant effect on stock prices. Partially the exceeding regional income variable, the remainder of capital expenditure and the remaining non-capital expenditure have a significant positive effect while the dummy variable in the form of the ability to retain WTP has a significant negative effect on budget surplus (SiLPA).
Other obstract
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| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FEB/2019/146/051903625 |
| Uncontrolled Keywords: | SiLPA, APBD, Pelampauan Pendapatan Daerah, Sisa Belanja Modal, Sisa Belanja non Modal, Kemampuan Mempertahankan WTP, Kinerja Keuangan Daerah.Buget Surplus (SiLPA), exceedances of local revenue remaining capital expenditure, remaining non-capital expenditure, the ability to retain WTP, Local Financial Performance. |
| Subjects: | 300 Social sciences > 352 General considerations of public administration > 352.4 Financial administration and budgets > 352.48 Budgeting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Ilmu Ekonomi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 13 Aug 2020 16:30 |
| Last Modified: | 21 Oct 2021 07:30 |
| URI: | http://repository.ub.ac.id/id/eprint/170229 |
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