Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, dan Belanja Modal terhadap Kinerja Keuangan Pemerintahan Kabupaten/Kota di Provinsi Bali Tahun 2018 – 2021
DOI:
https://doi.org/10.61722/jiem.v3i5.4817Keywords:
Pendapatan Asli Daerah, Dana Alokasi Umum, Belanja Modal, Kinerja Keuangan, BaliAbstract
This study aims to analyze the effect of Regional Original Revenue (PAD), General Allocation Fund (DAU), and Capital Expenditure on the financial performance of district / city governments in Bali Province in 2018-2021. The method used is multiple linear regression analysis with a quantitative approach, using secondary data obtained from the realization report of the Regional Budget (APBD). The results showed that partially only PAD had a significant effect on regional financial performance, while DAU and Capital Expenditure had no significant effect. But simultaneously, the three variables together have a significant effect on the financial performance of local governments.
References
Peraturan Pemerintah Republik Indonesia Nomor 71 Tahun 2010 tentang Standar Akuntansi Pemerintah (SAP). https://doi.org/10.1017/CBO9781107415324.004
Peraturan Menteri Keuangan Republik Indonesia Nomor 102/PMK.02/2018. (2018). Tentang Klasifikasi Anggaran. 48–59.
Haryamto, M. L., Suprianto, E., Mahfudh, Saleh, H., & Saleh, M. Y. (2022). Pengaruh Pendapatan Asli Daerah Terhadap Belanja Modal Dengan Pandemi Covid-19 Sebagai Variabel Moderasi Pada Pemerintahan Provinsi Di Indonesia Tahun. Paper Knowledge . Toward a Media History of Documents, 000, 396–409.
Statistik, B. P. (n.d.). Ringkasan Realisasi Anggaran Pendapatan dan Belanja Daerah (APBD) Kabupaten/Kota di Provinsi Bali, 2019-2022. From Badan Pusat Statistik Provinsi Bali:
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