Auditya, Bianda (2022) PENGARUH PENDAPATAN ASLI DAERAH, BELANJA TAK TERDUGA, DAN BELANJA MODAL TERHADAP KINERJA KEUANGAN PEMDA DKI JAKARTA PADA MASA SEBELUM DAN SESUDAH PANDEMI COVID -19. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
This study aims to examine whether there is an influence between local revenue, unexpected expenditures, and capital expenditures on the financial performance of the DKI Jakarta area before and after the covid-19 pandemic. Regional Original Income, Unexpected Expenditures, and Capital Expenditures as independent variables. Regional Financial Performance as proxied by the activity ratio as the dependent variable in the DKI Jakarta Regional Government during the Covid-19 pandemic. This study uses a descriptive quantitative approach, which is measured by using multiple regression analysis method with Eviews 10. The research data used is secondary data in the form of documents regarding LKPD Pemda DKI Jakarta from 2010-2021. The data collection technique uses the documentation method through the official website https://ppid.jakarta.go.id. The results of this study prove that before and after the covid-19 pandemic (1) Regional Original Income affects Regional Financial Performance, (2) Before the Covid-19 Pandemic Unexpected Spending has no effect on Regional Financial Performance but after the covid-19 pandemic Unexpected Spending affect the Regional Financial Performance, and (3) for this variable before and after the covid-19 pandemic Capital Expenditures affect the Regional Financial Performance in the DKI Jakarta Regional Government for the 2010-2021 period. Penelitian ini bertujuan untuk menguji adakah pengaruh antara pendapatan asli daerah, belanja tak terduga, dan belanja modal terhadap kinerja keuangan daerah DKI Jakarta pada masa sebelum dan sesudah pandemi covid-19. Pendapatan Asli Daerah, Belanja Tak Terduga, dan Belanja Modal sebagai variable independen. Kinerja Keuangan Daerah yang diproksikan dengan rasio aktivitas sebagai variabel dependen pada Pemda DKI Jakarta pada masa pandemic Covid-19. Penelitian ini menggunakan jenis penelitian deskriptif pendekatan kuantitatif, yang diukur dengan menggunakan metoda analisis regresi berganda dengan Eviews 10. Data penelitian yang digunakan adalah data sekunder yang berupa dokumen – dokumen mengenai LKPD Pemda DKI Jakarta dari tahun 2010-2021. Teknik pengumpulan data menggunakan metoda dokumentasi melalui situsresmi https://ppid.jakarta.go.id. Hasil penelitian ini membuktikan bahwa sebelum dan sesudah pandemi covid-19 (1) Pendapatan Asli Daerah berpengaruh terhadap Kinerja Keuangan Daerah, (2) Sebelum Pandemi Covid-19 Belanja Tak Terduga tidak berpengaruh terhadap Kinerja Keuangan Daerah namun sesudah pandemi covid-19 Belanja Tak Terduga berpengaruh terhadap Kinerja Keuangan Daerah, dan (3) untuk variable ini sebelum dan sesudah pandemi covid-19 Belanja Modal berpengaruh terhadap Kinerja Keuangan Daerah pada Pemda DKI Jakarta periode 2010 – 2021.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Uncontrolled Keywords: | Pendapatan Asli Daerah, Belanja Tak Terduga, Belanja Modal, Kinerja Keuangan Daerah | ||||||||
| Subjects: | Akuntansi > Akuntansi Pemerintah | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | BIANDA AUDITYA | ||||||||
| Date Deposited: | 02 Nov 2022 03:57 | ||||||||
| Last Modified: | 02 Nov 2022 03:57 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/8707 |
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