JURNAL EKSPLORASI AKUNTANSI

Pengaruh Corporate Governance terhadap Kinerja Keuangan dengan Corporate Social Responsibility sebagai Variabel Mediasi pada Perusahaan Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022

2024-02-29T04:34:00+00:00

This study intends to examine impact of corporate governance on financial performance with corporate social responsibility as an mediating variable. The scope of the study encompasses companies in the consumer non-cyclical sector, with a selected sample of 32 firms using purposive sampling methodology. The study involves analyzing 113 companies listed on the Indonesia Stock Exchange during the period from 2018 to 2022. Secondary data is employed for analysis, and the SEM-PLS method is applied. Based on the result, corporate governance exhibit a substantial and beneficial impact on both financial performance and corporate social responsibility while corporate social responsibility demonstrates a minor positive influence on financial performance, so that corporate governance can’t mediate the relationship between corporate governance and financial performance.

Pengaruh Good Governance dalam Pengelolaan Dana Desa Terhadap Kepercayaan Masyarakat: Suatu Persepsi dari Masyarakat di Kecamatan Pantai Cermin

2024-02-29T04:34:04+00:00

This study aims to determine the effect of good governance (perceived accountability, perceived transparency, and perceived responsiveness) in the management of village funds in Pantai Cermin District on public trust. This type of research is causative with a quantitative approach. The population in this study was the people of Pantai Cermin District with a sample of people who were or had completed their education at tertiary institutions. Primary data in this study were collected by distributing a 5-point Likert scale questionnaire. SPSS software version 24 is used as a tool in processing research data and multiple linear regression analysis is used as a data analysis technique in this study. The results of the study show that perceptions of accountability have no partial effect on public trust; conversely, perceptions of transparency and responsiveness influence public trust. Simultaneously the three components of good governance affect the community's trust in the village government in Pantai Cermin District.

Pengaruh Akuntabilitas dan Sistem Pengendalian Internal terhadap Kinerja Pemerintah Daerah

2024-02-29T04:34:08+00:00

The objective of this research was to explore the impact of both accountability and internal control systems on the performance of the local government within Pasaman District. The study encompassed a population of 38 OPD in Pasaman District. The study's participants consisted of OPD heads, treasurers, finance heads, and SPI heads. Employing primary data collected through questionnaires, the research involved 152 direct respondents. The findings of the research indicate that:1) Accountability yields a favorable influence on the performance of the local government in Pasaman District. 2) The internal control system also demonstrates a positive impact on the local government's performance within Pasaman District. The combined contribution of the independent variables in explaining the dependent variable amounts to 8.5%, leaving the remaining 81.5% to be explained by external factors not covered in this research. To enhance future research, it is recommended to introduce additional variables that are relevant to local government performance. Moreover, increasing the respondent pool and expanding the research scope can enhance generalizability.

Pengaruh Kepemilikan Institusional, Financial Distress, dan Intensitas Modal terhadap Konservatisme Akuntansi

2024-02-29T04:34:12+00:00

This research aims to analyze the effect of institusional ownership, financial distress, and capital intensity on accounting conservatism in manufacturing companies listed on the Indonesia Stock Exchange for period 2018-2022. The Study used purposive sampling method, with 295 samples and 5 observation periods.The results showed that financial distress has a positive and significant effect on accounting conservatism, while institutional ownership and capital intensity have no significant effect on accounting conservatism. This study contributes to add insight and knowledge in the field of accounting, about the factors that influence accounting conservatism in manufacturing companies.

Pengaruh Peran Komite Audit, Umur Perusahaan dan Ukuran Perusahaan terhadap Audit Delay: Studi pada Perusahaan Sub Sektor Property dan Real Estate yang Listing di Bursa Efek Indonesia 2018-2021

2024-02-29T04:34:15+00:00

This research aims to find out the effect of audit committee, company age and size firm on audit delay in property and real estate sub-sector companies listed on the Indonesia Stock Exchange in 2018-2021. This research is a quantitative research. The samples collected was 188 data based of the purposive sampling technique. The data used are secondary data obtained from 1 or company websites and other sites related to this research. The research data were analyzed using multiple linear regression analysis. Based on statistical analysis, it can be concluded that audit committee and firm age do not have a negative effect on audit delay. Company size has a negative effect on audit delay.

Pengaruh Sifat Machiavellian, Komitmen Profesional, dan Tingkat Keseriusan Kecurangan terhadap Niat Melakukan Whistleblowing

2024-02-29T04:34:18+00:00

This study aims to analyze the effect of Machiavellian traits, professional commitment, and the seriousness of fraud on the intention to commit whistleblowing. This research is a causality associative research with a quantitative approach. The population in this study were all employees at BPKD, BAPPEDA, BKPSDM, DPMPTSP in South Solok Regency. The data collection method uses questionnaires which are distributed directly. The data used in this research is primary data. The hypothesis in this study was tested using multiple regression analysis. The results of this study indicate that Machiavellian traits have no effect on whistleblowing intentions, professional commitment and the seriousness of fraud have a positive and significant effect on whistleblowing intentions.

Dampak Penerapan Green Accounting, Kinerja Lingkungan dan Biaya Lingkungan terhadap Profitabilitas pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022

2024-02-29T04:34:21+00:00

This study aims to determine the effect of green accounting, environmental performance and environmental costs on profitability. The population used in this research is mining companies listed on the Indonesia Stock Exchange in 2018-2022. The sample was selected using a purposive sampling method based on criteria, so that 13 companies were obtained with a total sample of 65 data. The analysis technique used in this research is multiple regression analysis using the SPSS 25 program. The results of this research show that green accounting has no effect on profitability, environmental performance has no effect on profitability and environmental costs have a positive effect on profitability.

Pengaruh Kompetensi Komite Audit, Gender dan Laba Rugi terhadap Audit Report Lag: Studi Empiris pada Perusahaan yang Terlambat Menyampaikan Laporan Keuangan Auditan ke Bursa Efek Indonesia (BEI) pada tahun 2018-2022

2024-02-29T04:34:24+00:00

This study aims to analyze the effect of audit committee competence, gender, and profit and loss on audit report lag. This study uses annual report data for all companies that are late in submitting audited financial reports to the Indonesia Stock Exchange (IDX) for 2018-2022. The sampling technique used in this research is purposive sampling, with a total sample of 333 companies in 2018-2022. This study uses multiple linear regression analysis in hypothesis testing. The results showed that audit committee competence had a negative and insignificant effect on audit report lag, female gender had a positive and insignificant effect on audit report lag, and companies with shorter profits experience shorter audit report lag than those incurring losses.

Pengaruh Opini Audit, Temuan Audit, dan Karakteristik Daerah terhadap Ketepatan Waktu Laporan Keuangan Pemerintah Daerah di Sumatera

2024-02-29T04:34:27+00:00

This study aims to analyze the influence of audit opinions, audit findings, and regional characteristics on the timeliness of local government financial reports in Sumatra in 2021. This research uses a quantitative approach. Sampling method using Purposive based on predetermined criteria and produced sample 90 local governments in Sumatra in 2021. Multiple regression analysis was employed to test the hypothesis. The results shows that audit opinions and local government measures have negative effect on LKPD timeliness, while the findings audit and the age of the local government have no effect on the timeliness of LKPD.

Pengaruh Ketepatwaktuan dan Pengendalian Internal Terhadap Kebermanfaatan Informasi Akuntansi Akrual: Studi Empiris pada Satuan Kerja Perangkat Daerah Kota Padang

2024-02-29T04:34:29+00:00

This purpose of this study was to the influence of timeliness and internal control on the usefulness of accrual accounting information. Respondents in this research were Heads of Departments, Head of Finance Subdivision and treasurers at SKPD Padang City. The sample determination method uses purposive sampling. The sample in this study was obtained by distributing a total of 96 questionnaires and 88 questionnaires that could be processed. The data analysis method used is multiple linear regression analysis with the help of IBM SPSS 25 software. The results of this research show that timeliness and internal control have an influence on the usefulness of accrual accounting information.

Laporan Keberlanjutan yang Berkualitas: Peran Stakeholder Pressure dan Corporate Governance

2024-02-29T04:34:32+00:00

This is a quantitative research aimed at examining the influence of stakeholder pressure using the mechanisms of employees and shareholders, as well as corporate governance using the mechanisms of the board of commissioners and audit committees on the quality of sustainability reports. The study sample comprises 35 non-financial sector companies listed on the Indonesia Stock Exchange (BEI) during the period 2018-2021. Secondary data from annual reports and sustainability reports accessible through the Indonesia Stock Exchange website and related entity websites were used in this research. The study employs a random effect model with panel data regression, and data processing was conducted using STATA version 16. Based on the test results, it was found that one variable of corporate governance mechanism, which is the Audit Committee, has a significant positive impact on the quality of sustainability reports. However, the Board of Commissioners did not exhibit a significant influence. As for the stakeholder mechanisms of Employees and Shareholders, they did not demonstrate a significant impact on the quality of sustainability reports.

Pengaruh Fraud Hexagon dan Self Efficacy terhadap Kecurangan Akademik Mahasiswa

2024-02-29T04:34:36+00:00

The goal of this research is to investigate how the Fraud Hexagon and a sense of self-efficacy play a role in academic dishonesty among accounting majors at Universitas Negeri Padang. A total of 69 individuals were used to represent the entire population of S1 accounting students at Universitas Negeri Padang in this study. This study used total sampling as method for collecting sample. This research makes use of primary data in the form of google form-distributed questionnaires. Multiple linear regression analysis was performed in this model study. The findings of this study showed that academic fraud among accounting students at Universitas Negeri Padang was unaffected by factors such as peer pressure, perceived competence, arrogance, collusion, or perceived efficacy. This research, however, was able to show that accounting students at Universitas Negeri Padang commit academic fraud because of opportunities and rationalizations.

Kesadaran Keuangan pada Usaha Mikro, Kecil, dan Menengah (UMKM) di Wilayah Kota Padang, Sumatera Barat

2024-02-29T04:34:38+00:00

This study aims to investigate the financial awareness and understanding of Micro, Small and Medium Entity Financial Accounting Standards (Standar Akuntansi Keuangan Entitas Mikro, Kecil, Menengah/SAK EMKM) among the MSMEs in Padang. This research uses a descriptive qualitative approach. To collect the data and information, this study implements interviews and observation to the MSMEs actors about the financial awareness and understanding of SAK EMKM. The result of this study indicates two main issues. First, MSMEs actors in Kuranji District, Padang City, still have a low financial awareness. Second, the MSMEs actors in Kuranji District, Padang, do not fully understand SAK EMKM. These findings implied that there must be a better information sharing and knowledge transfers among the MSMEs actors about the importance of financial management and the understanding SAK EMKM. The novelty of this study is that this study investigates how far is the financial awareness among the MSMEs actors in the condition of post-Covid-19 pandemic, when the MSMEs have started to bounce back after the economic downturn.

The Faktor Determinan Minat UMKM terhadap Penggunaan Aktual Menggunakan Cloud Accounting

2024-02-29T04:34:41+00:00

This study aims to find evidence that the UTAUT (Unified Theory of Acceptance and Use of Technology) model is a conceptual framework for explaining the acceptance and use of cloud accounting as an online accounting service in the city of Padang. The data used in this study are primary data obtained by distributing questionnaires in person and online. This study used purposive sampling with a sample of 340 respondents who had used cloud accounting. The data analysis used in this research is Structural Equation Modeling (SEM). Data analysis techniques using SmartPLS ver.4.0 were processed. This study found evidence that social influences, facilitating conditions and positive influences on behavioral intentions; behavioral intention to actual use has a positive effect, while performance expectations and effort expectations have a negative effect on behavioral intention.

Pengaruh Transparansi dan Akuntabilitas terhadap Pengelolaan Dana Desa dalam Mewujudkan Prinsip Good Governance

2024-02-29T04:34:44+00:00

The main aim of this study was to investigate the impact of transparency and accountability on the effective management of village resources, within the framework of implementing principles of good governance. This research is a case study conducted as a case study in Padang Pariaman Regency. The study encompassed a total of 103 "nagari" (villages) in the regency, constituting 824 administrative units in total. The sampling method employed was simple random sampling. By using Slovin's formula to calculate the sample size, a total of 270 "nagari" units were selected as the sample. The research adopts a quantitative approach. Primary data for this study were collected through questionnaires distributed to village officials within Padang Pariaman Regency. Data analysis involved the utilization of linear regression techniques. The outcomes of this investigation reveal a positive and statistically significant correlation between transparency and accountability and the effective management of village funds.

Analisis Pengaruh Tingkat Perkembangan Moral terhadap Tax Complience

2024-02-29T04:34:47+00:00

This study aims to examine the effect of moral development on tax compliance. The test uses primary data with a sample of 390 students in the city of Padang. Statistical tests performed were multiple regression tests and anova tests. Testing using multiple regression shows that hypotheses 1 and 2 are accepted. Meanwhile, hypothesis 3 is rejected. Anova testing shows that hypotheses 4 and 5 are accepted. This test shows that the level of tax compliance in Indonesia is dominated by preconventional moral developments such as sanctions and punishments.

Peran Reputasi Perusahaan dalam Memediasi Pengaruh Corporate Social Responsibility dan Ukuran Dewan Direksi terhadap Kinerja Keuangan Perusahaan

2024-02-29T04:34:50+00:00

In the last five years, service industry companies have experienced the sharpest decline in financial performance compared to companies in other sectors. This research aims to determine the effect of CSR and the size of the board of directors on financial performance, which is mediated by company reputation. The population used in this research is all service industry issuers registered on the IDX (Indonesian Stock Exchange), totaling 1,338 issuers in 2019-2021. Purposive sampling is the technique of choice in sampling decisions, and a total sample of 69 issuers was obtained. The data analysis techniques used in this research are panel data regression analysis and path analysis. Based on the research results, it was concluded that the CSR variable had an effect on the company's reputation, the company's reputation had an effect on the company's financial performance, the size of the board of directors had no effect on the company's reputation, CSR and the size of the board of directors had no effect on the company's financial performance and could not be mediated by the company's reputation. Future research can expand the research sample and variables so that the coverage is broader and more factors can influence the company's financial performance.

Pengaruh Tekanan Stakeholder dan Ukuran Perusahaan terhadap Sustainability Report Assurance: Studi Empiris pada Perusahaan Terdaftar di Bursa Efek Indonesia Periode Tahun 2017-2021

2024-02-29T04:34:54+00:00

This study aims to analyze the effect of environmental pressure, employee pressure, government pressure, and company size on sustainability report assurance in companies listed on the Indonesian Stock Exchange (BEI) for the 2017-2021 period. The dependent variable in this study is sustainability report assurance which is measurement using dummy variables which are divided into 2 categories. While the independent variables in this study consists of 4 variables, namely the first is environmental pressure with its measurement using a dummy variable which is divided into 2 categories, the second is employee pressure with its measurement using the natural logarithm (Ln) of the number of employees, the third is government pressure with the measurement uses a dummy variable which is divided into 2 categories, and the fourth is company size with its measurement using the natural logarithm (Ln) of total assets. This Research is a quantitative research. The research data used is Secondary data obtained from the IDX and the official websites of each company. The selection of research samples was carried out using purposive sampling technique and obtained a sample of 51 companies with a total of 255 objects of observation. The analysis technique used is binary logistic regression analysis. The research results that environmental pressure and employee pressure have a positive effect on sustainability report assurance, while government pressure and company size have a negative effect on sustainability report assurance.

Pengaruh Tekanan Karyawan, Struktur Kepemilikan dan Leverage terhadap Penjaminan Laporan Keberlanjutan

2024-02-29T04:34:59+00:00

This study aims to analyze the effect of employee pressure, ownership structure and leverage on the sustainability reports assurance. The dependent variable is sustainability report assurance with its measurement divided into four categories. While the independent variables are employee pressure, institutional ownership, majority ownership and leverage. The employee pressure variable is measured by the logaritma natural (Ln) of the number of employees. Institutional ownership variable is measured by comparing the number of shares owned by the institution and the number of outstanding shares. The majority ownership variable is measured by comparing the number of shares owned by the majority and the number of outstanding shares. The leverage variable is measured by comparing the company's total debt and total assets. This study uses a control variable, namely profitability. The research population is companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. Determination of the research sample was carried out by purposive sampling technique and obtained a sample of 43 companies with a total of 215 observations. The analysis technique used is multiple linear regression analysis. The results indicate that employee pressure, majority ownership and leverage do not have a significantly positive effect on sustainability report assurance. Institutional ownership has a negative and significant effect on sustainability reports assurance.

Pengaruh Pengelolaan Keuangan Daerah dan Sistem Akuntansi Keuangan Daerah terhadap Kinerja Keuangan Pemerintah: Studi Empiris pada OPD Provinsi Sumatera Barat

2024-02-29T04:35:03+00:00

This study aims to analyse the influence of regional financial management and regional financial accounting system on government financial performance. The research was conducted at the West Sumatera Province Regional Apparatus Organization. The sampling technique uses purposive sampling. Method Data collection was carried out using a questionnaire. Regression analysis Multiple tests were carried out to test the hypothesis using SPSS 20 with results research shows that regional financial management has a positive effect on government financial performance while the regional financial accounting system does not has an influence on the government's financial performance.

Public Accounting vs Private Accounting: Pengaruh Personal Branding terhadap Pilihan Karir Mahasiswa Akuntansi di Kota Padang

2024-02-29T04:35:06+00:00

This study means to decide the amount of impact personal branding has on career choices of accounting students in picking a profession as a public accountant or private accountant. This study utilizes Holland's career choice theory. The population of this study were S1 accounting students in Padang City and information assortment was done utilizing a survey that was conveyed straightforwardly and through g form to accounting students at 6 colleges in Padang City. Hypothesis testing utilizing logistic regression analysis. The outcomes showed that 33.5% of the personal branding variable could impact the career choice variable of accounting students while the rest was affected by different factors.

Pengaruh Alokasi Dana Desa (ADD) terhadap Tingkat Kemiskinan Masyarakat Desa Melalui Pertumbuhan Ekonomi Sebagai Variabel Intervening

2024-02-29T04:35:10+00:00

This study aims to examine the effect of village fund allocation on poverty levels through economic growth. This research is an empirical study of districts/cities in the ten poorest provinces in Indonesia in 2021. This type of research is causal quantitative. The type of data used is secondary data. The secondary data used is data and information on village fund allocations, poverty rates and economic growth through the official BPS website and the village ministry. Methods of data analysis using Path Analysis (Path Analysis). The results of the research on the variable allocation of village funds with a probability value of 0.157 > 0.05, the allocation of village funds has a positive and insignificant effect on the poverty level of rural communities. The village fund allocation variable has a probability value of 0.375 > 0.05, so the village fund allocation has no positive and significant effect on economic growth. The economic growth variable with a probability value of 0.000 <0.05, means that economic growth has a negative and significant effect on the poverty level of rural communities. Hypothesis testing obtained a calculated t value = 1.1769 < t table 1.65 with a significance level of 0.05, so it can be concluded that the mediation coefficient is 0.030 and there is no intervening influence. The results obtained show that economic growth as an intervening variable has a positive and insignificant effect on the poverty level of rural communities.

Pengaruh Efektivitas Pengendalian Internal dan Kesesuaian Kompensasi terhadap Kecurangan Akuntansi: Studi Empiris pada OPD Kabupaten Solok Selatan

2024-02-29T04:35:14+00:00

This studying intends to investigate and determine impact or influence of the variables on effectiveness of internal control and suitability of compensation for the accounting fraud in OPD South Solok Regency. The sampling procedure used total sampling with 32 populations, where 4 people were taken from each OPD. Multiple linear regression used in data analysis to evaluate and support the research in hypothesis. The results showed that effectiveness of internal control had a significant negative effect to accounting fraud, and suitability compensation also had significant negative effect on accounting fraud.

Pengaruh Kepercayaan Kepada Pemerintah, Norma Sosial, dan Sanksi Perpajakan terhadap Perilaku Kepatuhan Pajak

2024-02-29T04:35:17+00:00

This study intends to investigate trust government, social norms, and tax penalties affect tax compliance behavior. Primary data are utilized in this form of research. primary data collected from respondents' responses to questionnaires. 399 individual taxpayers from the city of Padang—both employers and employees—served as the study's sample. The statistical data analysis technique used in this study is multiple regression analysis. The study's conclusions indicate that while trust in the government and tax penalties have a positive effect on tax compliance behavior, societal norms have no bearing on it. The Tax Service Office must take action to establish a favorable environment, according to the research's implication. There is an increase in trust in the government enforced by the tax authorities, and there are more sanctions, for example, when outreach to taxpayers is done to encourage taxpayers to abide by tax regulations that have been decided by the government. Taxes are imposed on taxpayers in order to force them to fulfill the required tax responsibilities.

Analisis Akuntabilitas Kinerja Sekolah dari Perspektif Teori Pemangku Kepentingan

2024-02-29T04:35:20+00:00

This research explains on how a school accounts for its performance due to to comply its accountability to its stakeholders. Meanwhile, the purpose of this study is to enrich stakeholder theory discourse on the application of performance measurement in schools. This is a case study research by using qualitative approach. A private high school in the East Jakarta to be a case. Data is collected through documentation and interviews with the principal, two vice principals and an officer of school public relations. This study finds (1) the stakeholders of private school consist of the government, the school foundation, and parents. (2) The school conducts performance measurement as a tool for complying school’s accountability. (3) School prepares some reports in term of learning resources, financial resources, and asset management to report school’s performance for its stakeholders. (4) As school managing the three types of resources, it creates value, namely the excellent level of students’ academic and non-academic quality. This paper concludes that using performance measurement and report it to its stakeholder for complying accountability is a form of school’s interaction with stakeholders. This relationship is significant for school to attain its value in delivering education service.

Pengaruh Independensi, Keahlian Auditor, dan Pengalaman Auditor terhadap Audit Judgment: Studi Empiris pada BPK RI Perwakilan Provinsi Sumatera Barat

2024-02-29T04:35:25+00:00

The aim of this research is to evaluate how the independence, expertise, and experience of auditors influence the audit evaluation process. The main focus of this study is the entire group of auditors working at the Representative Office of the Republic of Indonesia for the West Sumatra Province. As the total population is less than 100 individuals, the method of total sampling is employed, involving all members of the population as participants in the study. Consequently, the sample for this research consists of around 60 auditors from the Republic of Indonesia's BPK Representative Office for West Sumatra Province. The data for this research are collected through the distribution of a questionnaire.

Inflasi dalam IPO: Menelusuri Jejak Underpricing

2024-02-29T04:35:28+00:00

The study explores whether in 2021 to 2022, the inflation rate has an influence on underpricing. The hypothesis testing approach process begins by passing the classical assumption test and linear regression analysis. Secondary data sources were obtained through the Indonesia Stock Exchange with a total population of 112, and 77 samples were selected based on specific criteria for use in the study. The results of the study reveal that from 2021 to 2022 inflation has an influence on underpricing. It is suspected that the inflation rate is used by investors as one of the decision indicators in investing in IPO shares in the period 2021 to 2022 which has an impact on the level of underpricing, in line with this because inflation can also be a driver or obstacle for economic growth, price stability, and especially in terms of investment decisions. This study is expected to provide a real contribution in the form of empirical data that is useful for issuers who list their shares and for future researchers and become a source of further recommendations.

Pengaruh Religiusitas dan Long Term Orientation terhadap Budgetary Slack di Organisasi Perangkat Daerah (OPD) Kota Padang

2024-02-29T04:35:31+00:00

Budgetary Slack is common in public sector organizations, due to a tight budget system that is difficult to realize. Factors that affect the budget gap are one of personal values. This study aims to look at individual factors of religiosity and long-term orientation. Research on religiosity factors in the context of budgets is still not widely carried out, especially regarding budgetary measures. This research method is descriptive quantitative with survey techniques using questionnaires. This research was conducted on the structural OPD of Padang City. Based on the results of testing and analysis, the religiosity variable has a positive effect on budgetary slack, and long-term orientation positively affects the occurrence of budget shortages in regional apparatus organizations. The findings of this study are expected to contribute research in management science and public sector accounting, especially related to budgets in the public sector.

Problematika Tata Kelola Aset Bersejarah: Studi Kasus di Provinsi Sumatera Barat

2024-02-29T07:32:02+00:00

This research aims to find out the governance of historical assets in West Sumatra Province, find out how historical assets should be valued for financial statements in pursuit of good governance. And find out what obstacles and challenges are faced in realizing the governance of historical assets. This type of research is qualitative research so this research uses a combined type of data from primary data and secondary data. Data collection by means of observation, interviews and documentation. Qualitative data analysis techniques occur interactively and take place continuously until completion, so that the data becomes valid by reducing data, presenting data and drawing conclusions. The results of this study are Based on the results of the presentation and discussion, it can be seen that the historic assets in West Sumatra are managed by the West Sumatra Cultural Heritage Preservation Center, the West Sumatra Culture Office and the local city / district education and culture office are as follows The governance of historic assets that have been implemented by the cultural heritage preservation agency and the West Sumatra provincial government is in accordance with the theory of Good Governance.

Pengaruh Pendapatan Asli Daerah, Dana Perimbangan dan Belanja Modal terhadap Kinerja Keuangan Pemerintah Kabupaten/Kota di Pulau Sumatera Tahun 2021

2024-03-12T02:50:00+00:00

This study aims to analyze the effect of local original income, balancing funds, and capital expenditure on the financial performance of district/city governments on the island of Sumatra in 2021. This study used a quantitative approach. The samples taken in this study were based on predetermined criteria. The results of the sample selection of 106 regional governments which are Regency / City regional governments on the island of Sumatra in 2021. Multiple regression analysis to test the hypothesis was carried out using SPPS 29 which showed the results of the study that local original revenue had a significant positive effect on local government financial performance, while balancing funds and capital expenditure had a significant negative effect on local government financial performance.