Pengaruh Kemandirian Keuangan terhadap Kinerja Keuangan Pemerintah Daerah
Abstract
Abstract. This research is based on the government's performance which is still considered to be poor, especially in public services. In addition, there are several local governments that still depend on external funds such as transfer funds. So this study aims to examine the influence of financial independence on the financial performance of local governments. In collecting data, the researcher used the saturated sample method. So that the sample used in this study is 5 Regional Governments in Greater Bandung with an observation range of seven years 2017-2023 so that 35 observations were obtained.. ‘The research methods used by the researcher are verifiable and descriptive analysis methods with a quantitative approach. In this study, the direct linear regression analysis method was used to examine the hypothesis. The results of the tests conducted show that financial independence affects the financial performance of local governments. A high level of independence indicates that the government has a greater capacity to manage resources independently, as well as has greater flexibility in planning and implementing development policies and programs.
Abstrak. Penelitian ini didasarkan pada kinerja pemerintah yang dinilai masih kurang baik terutama dalam pelayanan publik. Selain itu ada beberapa pemerintah daerah yang masih bergantung pada dana eksternal seperti dana transfer. Sehingga penelitian ini bertujuan untuk menguji pengaruh kemandirian keuangan terhadap kinerja keuangan pemerintah daerah. Dalam melakukan pengambilan data, peneliti menggunakan metode sampel jenuh. Sehingga sampel yang digunakan pada penelitian ini yaitu 5 Pemerintah Daerah di Bandung Raya dengan rentang pengamatn tujuh tahun 2017-2023 sehingg diperoleh 35 pengamatan. Metode penelitian yang digunakan oleh peneliti adalah metode analisis verifikatif dan deskriptif dengan pendekatan kuantitatif. Dalam penelitian ini, metode analisis regresi linier langsung digunakan untuk memeriksa hipotesis. Hasil pengujian yang dilakukan menunjukkan bahwa kemandirian keuangan mempengaruhi kinerja keuangan pemerintah daerah. Tingkat independensi yang tinggi menunjukkan bahwa pemerintah memiliki kapasitas yang lebih besar untuk mengelola sumber daya secara mandiri, serta memiliki fleksibilitas yang lebih besar dalam merencanakan dan melaksanakan kebijakan dan program pembangunan.
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