PENGARUH LEVERAGE, KETERGANTUNGAN KEUANGAN DAERAH, TINGKAT KEKAYAAN DAERAH, DAN SISA LEBIH PEMBIAYAAN ANGGARAN (SILPA) TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH PADA KABUPATEN/KOTA PROVINSI SUMATERA SELATAN TAHUN 2020-2023

AZILYA, RIZKA FATYA and Rohman, Abdul (2025) PENGARUH LEVERAGE, KETERGANTUNGAN KEUANGAN DAERAH, TINGKAT KEKAYAAN DAERAH, DAN SISA LEBIH PEMBIAYAAN ANGGARAN (SILPA) TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH PADA KABUPATEN/KOTA PROVINSI SUMATERA SELATAN TAHUN 2020-2023. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the influence of leverage, regional financial dependency, regional wealth level, and budget financing surplus (SILPA) on the financial performance of local governments in regencies/cities of South Sumatra Province during the 2020-2023 period. Employing a quantitative approach, secondary data were obtained from local government financial reports available in each Regional Financial Information System (SIKD). The analysis method used panel data regression with E-Views software. The results indicate that, partially, regional wealth level and SILPA significantly affect financial performance, while leverage and regional financial dependency show no significant influence. Simultaneously, the four independent variables do not collectively impact local government financial performance. These findings are expected to contribute to more effective policy-making in regional financial management.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Leverage, Regional Financial Dependency, Regional Wealth Level, SILPA, Local Government Financial Performance
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Rizka Fatya Azilya
Date Deposited:	07 May 2025 03:36
Last Modified:	07 May 2025 03:36
URI:	http://repository.unsri.ac.id/id/eprint/171652

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