PENGARUH RASIO KEMANDIRIAN KEUANGAN DAERAH, RASIO KETERGANTUNGAN DAN RASIO EFEKTIFITAS TERHADAP ALOKASI BALANJA MODAL PADA PEMERINTAH DI SUMATERA UTARA

PENGARUH RASIO KEMANDIRIAN KEUANGAN DAERAH, RASIO KETERGANTUNGAN DAN RASIO EFEKTIFITAS TERHADAP ALOKASI BALANJA MODAL PADA PEMERINTAH DI SUMATERA UTARA, Regional financial independence ratio, dependency ratio and effectiveness ratio, regional expenditure allocation...

Author: ATIKA ALMASSHADRINA SYAHRA SINAGA
Date: 2025
Keywords: Regional financial independence ratio, dependency ratio and effectiveness ratio, regional expenditure allocation
Type: Jurnal
Category: penelitian

This research aims to analyze the influence of Regional Financial Independence and Regional Expenditure Management on Financial Performance. The sample used in this research was 33 local governments. The observation period used in this research was 5 years so the number of observations in this research was 165 observation sample units. The data obtained were analyzed using statistical formulas, namely by using panel data analysis which was processed using the SPSS 19 program. The results of the partial analysis showed that the t-count value was 0.138 < 1> 0.05, so H1 is rejected and H0 is accepted, it can be concluded that the regional financial independence ratio does not have a partially significant effect on the allocation of regional spending in Regency and City governments in North Sumatra. 2,721 > 1.97 (t-table) and sig 0.007 < 0> 1.97 (t-table) and sig 0.006 < 0.05, so H3 is accepted and H0 is rejected, it can be concluded that the ratio has a significant partial effect on effectiveness on regional expenditure allocation in Regency and City governments in North Sumatra.

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