{"title":"PENGARUH BELANJA MODAL, PENDAPATAN ASLI DAERAH, DAN DANA ALOKASI UMUM TERHADAP KINERJA KEUANGAN DAERAH (Studi pada Kabupaten Aceh Tamiang)","authors":"Ayu Rohanda, Iqlima Azhar","doi":"10.33059/jmas.v4i5.8367","DOIUrl":null,"url":null,"abstract":"The research was conducted with the aim of determining the influence of capital expenditure, local original income and general allocation funds on the regional financial performance of Aceh Tamiang Regency. The data used is secondary data sourced from the budget realization report (LRA) of the Aceh Tamiang Regency government. The data analysis method uses a quantitative method with multiple linear regression equation analysis. The partial t test results of local original income are significant to financial performance, while capital expenditure and general allocation funds are partially insignificant to regional financial performance. The results of the F test or simultaneously capital expenditure, local original income and general allocation funds are significant to the financial performance of the Aceh Tamiang Regency Government.","PeriodicalId":244342,"journal":{"name":"Jurnal Mahasiswa Akuntansi Samudra","volume":"41 1","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2023-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Jurnal Mahasiswa Akuntansi Samudra","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.33059/jmas.v4i5.8367","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
Abstract
The research was conducted with the aim of determining the influence of capital expenditure, local original income and general allocation funds on the regional financial performance of Aceh Tamiang Regency. The data used is secondary data sourced from the budget realization report (LRA) of the Aceh Tamiang Regency government. The data analysis method uses a quantitative method with multiple linear regression equation analysis. The partial t test results of local original income are significant to financial performance, while capital expenditure and general allocation funds are partially insignificant to regional financial performance. The results of the F test or simultaneously capital expenditure, local original income and general allocation funds are significant to the financial performance of the Aceh Tamiang Regency Government.
本研究旨在确定资本支出、地方原始收入和一般分配资金对亚齐塔米昂地区财政状况的影响。所使用的数据是来自亚齐塔米安县政府预算实现报告(LRA)的二手数据。数据分析方法采用多元线性回归方程分析的定量方法。地方原始收入的部分 t 检验结果对财务绩效有显著影响,而资本支出和一般拨款资金对地区财务绩效的影响部分不显著。F 检验的结果或同时表明资本支出、地方原始收入和一般拨款资金对亚齐塔米安地区政府的财务绩效有显著影响。