PENGARUH INTERGOVERNMENTAL REVENUE, LEVERAGE, DAN UKURAN DAERAH (SIZE) TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN/KOTA DI PROVINSI JAWA TENGAH
Abstract
This study aims to empirically examine the effect of intergovernmental
revenue, leverage, and size on the financial performance of local governments in
Central Java for the 2018-2020 period with population and legislative size as
control variables. The population used in this study is all local governments in
Central Java which consists of 35 districts/cities. The number of samples used in
this study were 57 samples. The sampling method used a purposive sampling
method. Processing data in this study using SPSS and Ms Excel. The results of this
study indicate that intergovernmental revenue partially does not affect the
financial performance of local governments. Meanwhile, leverage has a negative
effect on the financial performance of local governments, and size has a positive
effect on the financial performance of local governments.
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- Akuntansi [4444]