Pengaruh Pembiayaan Daerah, Ukuran Pemerintah Daerah, Dana Perimbangan dan Belanja Bantuan Sosial terhadap Kinerja Keuangan Pemerintah Daerah di Pemerintah Kota Surabaya Tahun 2014-2023

Ella, Siti Lailatus Saidah (2025) Pengaruh Pembiayaan Daerah, Ukuran Pemerintah Daerah, Dana Perimbangan dan Belanja Bantuan Sosial terhadap Kinerja Keuangan Pemerintah Daerah di Pemerintah Kota Surabaya Tahun 2014-2023. Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

Kinerja keuangan adalah ukuran kinerja dengan menggunakan rasio keuangan. Analisis kinerja keuangan umumnya dilakukan untuk menilai kinerja masa lalu dengan melakukan berbagai analisis untuk sampai pada posisi keuangan yang menggambarkan kinerja aktual dan potensi kinerja entitas di masa depan. Penelitian ini bertujuan untuk menganalisis pengaruh pembiayaan daerah, ukuran pemerintah daerah, dana perimbangan dan belanja bantuan sosial terhadap kinerja keuangan pemerintah daerah di Kota Surabaya pada tahun 2014-2023. Penilaian kinerja keuangan akan membantu menentukan sejauh mana hasil yang dicapai dalam suatu periode tertentu sama dengan yang direncanakan. Metode penelitian ini yaitu kuantitatif dan pendekatan kausal, Data yang dikumpulkan yaitu data sekunder berupa laporan keuangan pemerintah daerah dan laporan realisasi anggaran dan pendapatan daerah pemerintah daerah kota surabaya tahun 2014-2023 dianalisis dengan menggunakan software SPSS versi 30.0 untuk menguji hipotesis yang diajukan. Hasil penelitian menunjukkan bahwa pembiayaan daerah (X1) dan belanja bantuan sosial (X4) tidak berpengaruh signifikan terhadap kinerja keuangan pemerintah daerah (Y) sedangkan variabel ukuran pemerintah daerah dan dana perimbangan berpengaruh terhadap kinerja keuangan pemerintahh daerah (Y).

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