PENGARUH DANA PERIMBANGAN DAN BELANJA MODAL TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN SUKABUMI (Dalam Prespektif Rasio Derajat Desentralisasi, Rasio Ketergantungan Daerah, dan Rasio Kemandirian Daerah)
Daftar Isi:
- Nadya Irhandi Putri (1630611112) Muhammadiyah University, Sukabumi. The Effect of Balance Funds and Capital Expenditures on the Financial Performance of Sukabumi District Government (In the perspective of Decentralization Degree Ratio, Regional Dependency Ratio, Regional Independence Ratio). Supervisor Mumu M.Fadjar Drs.M.Ak and Idang Norodin S.Ip.MM This study aims to determine the effect of balance funds and capital expenditure on financial performance in the perspective of the degree of decentralization ratio, regional dependency ratio, and regional independence ratio both partially and simultaneously in Sukabumi District Government with the data used in the form of Budget Realization Reports at the Financial Management Agency and Regional Assets. The population and sample in this study is the 2016-2019 monthly Budget Realization Report. This research technique uses the classic assumption test, multiple linear regression analysis, and hypothesis testing. The research method used is quantitative research methods. Tests in this study were conducted with IBM SPSS 26 for Windows. The results showed that the Balancing Fund partially had a significant effect on financial performance in the perspective of the degree of decentralization ratio, regional dependency ratio, and regional independence ratio. Capital expenditure has a partially significant effect on financial performance in the perspective of the ratio of the degree of decentralization, the ratio of regional dependency, the ratio of regional independence. The results of the study simultaneously stated that the Balance Funds and Capital Expenditures had a significant effect on Financial Performance in the Perspective of the Decentralization Degree Ratio, Regional Dependency Ratio, and Regional Independence Ratio.