Pengaruh Ukuran Pemerintah Daerah, Intergovernmental Revenue, dan Leverage Terhadap Kinerja Keuangan Pemerintah Kabupaten/Kota di Provinsi Sumatera Selatan
DOI:
https://doi.org/10.35870/jemsi.v11i6.4883Keywords:
Local Government Size, Intergovernmental Revenue, Leverage, Financial PerformanceAbstract
The purpose of this study is to examine how the financial performance of district and city governments in South Sumatra Province is affected by factors such as local government size, intergovernmental revenue, and leverage. This study uses multiple regression techniques with Eviews 12 and uses secondary data taken from the official website of the Supreme Audit Agency of the Republic of Indonesia to examine 17 districts and cities from 2019 to 2023. The results showed that Local Government Size, Intergovernmental Revenue and Leverage simultaneously affect Local Government Financial Performance. While partially, the Local Government Size variable has a positive effect on the Financial Performance of Regency / City Governments in South Sumatra Province, the Intergovernmental Revenue variable has a negative effect on the Financial Performance of Regency / City Governments in South Sumatra Province and the Leverage variable has no effect on the Financial Performance of Regency / City Governments in South Sumatra Province. These results have significant implications for fiscal policy and long-term regional economic development in South Sumatra Province, as well as for district and city administrations in the province. The findings of this study can pave the way for more open and accountable budget management in the future and help local governments to improve their financial performance.
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