Pengaruh Kemandirian Dan Efisiensi Keuangan Daerah Terhadap Keberlanjutan Keuangan Pada Kabupaten/Kota Di Provinsi Sumatera Selatan
DOI:
https://doi.org/10.31539/costing.v7i4.10488Keywords:
Kemandirian Keuangan Daerah, Efisiensi Keuangan Daerah, Keberlanjutan KeuanganAbstract
Penelitian ini adalah penelitian yang dilakukan dengan tujuan untuk mengetahui bagaimana Kemandirian Keuangan Daerah dan Efisiensi Keuangan Daerah berdampak pada Keberlanjutan Keuangan pada pada Kabupaten/Kota di Provinsi Sumatera Selatan. Penelitian ini merupakan penelitian kuantitatif dengan sampel sebanyak 17 Kabupaten/Kota berdasarkan data dari laman E-PPID Pusat Badan Pemeriksa Keuangan Republik Indonesia yaitu e-ppid.bpk.go.id. Hasil dari penelitian ini membuktikan bahwa Kemandirian Keuangan Daerah dan Efisiensi Keuangan Daerah berpengaruh terhadap Keberlanjutan Keuangan.
References
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Tri Wardhani, D., & Payamta. (2020). Menguji faktor determinan financial sustainability pada sektor pemerintah. Jurnal Kajian Akuntansi, 4(1), 13–27. https://doi.org/http://dx.doi.org/10.33603/jka.v4i1.3305
Basuki, A. T., & Prawoto, N. (2016). Analisis Regresi dalam Penelitian Ekonomi dan Bisnis: Dilengkapi Aplikasi SPSS dan Eviews. PT Raja Grafindo.
Brusca, I., Rossi, F. M., & Aversano, N. (2015). Drivers for the financial condition of local government: A comparative study between Italy and Spain. Lex Localis, 13(2), 161–184. https://doi.org/10.4335/13.2.161-184(2015)
Ghozali, I. (2017). Analisis Multivariat dan Ekonometrika. Penerbit Universitas Diponegoro.
Jin, T., & Zhang, J. (2011). Eiffeict of local goveirnmeint eixpeindituirei on thei ratio of ouitpuit to capital: Eivideincei from paneil data at China’s provincial leiveil. Frontieirs of Eiconomics in China, Springeir;Higheir Eiduication Preiss, 6(2).
Kusumawati, L., & Wiksuana, I. G. B. (2018). Pengaruh Pendapatan Daerah terhadap Pertumbuhan Ekonomi di Wilayah Sarbagita Provinsi Bali. Jurnal Ekonomi Kuantitatif Terapan, 7(5), 2592–2620. https://doi.org/https://doi.org/10.24843/EJMUNUD.
Lhutfi, I., & Sugiharti, H. (2022). Financial Sustainability of Local Governments in Indonesia. Jurnal ASET (Akuntansi Riset), 14(1), 159–170. https://doi.org/10.17509/jurnal
Mahmudi. (2019). Analisis Laporan Keuangan Pemerintah Daerah (4th ed.). UPP STIM YKPN .
Masuda, H., Kawakubo, S., Okitasari, M., & Morita, K. (2022). Exploring the role of local governments as intermediaries to facilitate partnerships for the Sustainable Development Goals. Elsevier, 82. https://doi.org/10.1016/j.scs.2022.103883
Reddy, P. S. (2016). Localising the sustainable development goals (SDGs) The role of Local Government in context. African Journal of Public Affairs, 9(2), 1–15. www.worldwewant2015.org/
Ritonga, I. T. (2014). Deiveiloping a meiasuirei of local goveirnmeint’s financial condition. Jouirnal of Indoneisian Eiconomy and Buisineiss, 29(2).
Ritonga, I. T., Clark, C., & Wickreimasinghei, G. (2019). Factors Affeicting Financial Condition of Local Goveirnmeint in Indoneisia. Jouirnal of Accouinting and Inveistmeint, 20(2). https://doi.org/10.18196/jai.2002114
Rodríguieiz Bolívar, M. P., Navarro Galeira, A., Alcaidei Muiñoz, L., & Lópeiz Suibirés, M. D. (2014). Factors influieincing local goveirnmeint financial suistainability: An eimpirical stuidy. Leix Localis, 12(1). https://doi.org/10.4335/12.1.31-54(2014)
Rodríguieiz Bolívar, M. P., Navarro Galeira, A., Lópeiz Suibirés, M. D., & Alcaidei Muiñoz, L. (2018). Analysing thei accouinting meiasuireimeint of financial suistainability in local goveirnmeints throuigh political factors. Accouinting, Auiditing and Accouintability Jouirnal, 31(8). https://doi.org/10.1108/AAAJ-10-2016-2754
Sugiyono. (2019). Metodelogi Penelitian Kuantitatif dan Kualitatif Dan R&D. Bandung: Alfabeta.
Suibireis, M. D. L., Muiñoz, L. A., Galeira, A. N., & Bolívar, M. P. R. (2019). Thei influieincei of sociodeimographic factors on financial suistainability of puiblic seirviceis: A comparativei analysis in reigional goveirnmeints and local goveirnmeints. Suistainability (Switzeirland), 11(21). https://doi.org/10.3390/sui11216008
Syaduillah, M. (2019). Peingeiluiaran keiamanan sibeir seiktor peirbankan Aseian. Keimeinkeiui.go.id. https://portal.fiskal.keimeinkeiui.go.id/puistaka/indeix.php?p=show_deitail&id=3855&keywords=
Tri Wardhani, D., & Payamta. (2020). Menguji faktor determinan financial sustainability pada sektor pemerintah. Jurnal Kajian Akuntansi, 4(1), 13–27. https://doi.org/http://dx.doi.org/10.33603/jka.v4i1.3305
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2024-06-23
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