Determinan Kinerja Keuangan Pada Pemerintah Kabupaten/Kota di Jawa Timur Periode Tahun 2017- 2021. (Determinants of Financial Performance in Regency/City Governments in East Java for the 2017-2021 Period).

Makruf, Mukhamat Rif'an (2023) Determinan Kinerja Keuangan Pada Pemerintah Kabupaten/Kota di Jawa Timur Periode Tahun 2017- 2021. (Determinants of Financial Performance in Regency/City Governments in East Java for the 2017-2021 Period). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

Jenis penelitian ini merupakan penelitian kuantitatif deskriptif, data dari penelitian berupa data sekunder yang berasal dari Laporan Realisasi APBD dengan seluruh Kab /Kota di Jawa Timur yaitu 38 Kota/Kab di Jawa Timur, akan tetapi pada penelitian ini menggunakan 32 Kab dan Kota dikarenakan keterbatasan data yang dibutuhkan. Dalam penelitian ini digunakan tiga variabel independen, yaitu (X1) Ukuran Pemerintah, (X2) Dana Perimbangan dan (X3) Pertumbuhan Aset dan variabel dependen yang digunakan dalam penelitian ini yaitu (Y) Kinerja Keuangan Daerah dari tahun 2017-2021, indikator dari variablevariabel tersebut menggunakan rasio perhitungan. Ukuran Pemerintah berpengaruh positif terhadap Kinerja Keuangan Pemerintah kab/Kota di Jawa Timur Tahun 2017-2021. Hal ini dapat dilihat dari nilai probabilitas signifikan 0,00 uji t, Dana Perimbangan berpengaruh positif terhadap Kinerja Keuangan Pemerintah kab/Kota di Jawa Timur Tahun 2017-2021. Hal ini dapat dilihat dari nilai probabilitas signifikan 0,00 uji t, Pertumbuhan Aset berpengaruh negatif terhadap Kinerja Keuangan Pemerintah hal tersebut dapat dilihat dari nilai probabilitas signifikan 0,87 > 0,05, maka variabel Pertumbuhan Aset tidak berpengaruh terhadap Kinerja Keuangan Pemerintah Daerah Pemerintah kab/Kota Di Jawa Timur Periode Tahun 2017-2021, sedangkan Ukuran Pemerintah, Dana Perimbangan dan Pertumbuhan Aset berpengaruh positif terhadap Kinerja Keuangan Pemerintah kab/Kota di Jawa Timur Tahun 2017-2021. Hal ini dilihat dari nilai signifikan 0,000b uji f lebih kecil dari tingkat signifikansi 0,05 sehingga dapat disimpulkan bahwa model regresi linier yang diestimasi layak atau dapat dikatakan memiliki pengaruh signifikan variabel independen secara simultan terhadap variabel dependen. Penelitian ini juga memiliki keterbatasan yaitu menggunakan 32 data Kab/Kota di Jawa Timur Tahun 2017-2021 dari yang sebenarnya yaitu 38 Kab/Kota di Jawa Timur Tahun 2017-2021.

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