PENGARUH PENDAPATAN ASLI DAERAH DAN BELANJA MODAL TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH DENGAN KUALITAS LAPORAN KEUANGAN SEBAGAI VARIABEL MODERASI

AHMAD NAJIB, . (2026) PENGARUH PENDAPATAN ASLI DAERAH DAN BELANJA MODAL TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH DENGAN KUALITAS LAPORAN KEUANGAN SEBAGAI VARIABEL MODERASI. Magister thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Pendapatan Asli Daerah dan Belanja Modal terhadap Kinerja Keuangan Pemerintah Daerah dengan Kualitas Laporan Keuangan sebagai variabel moderasi. Penelitian dilakukan pada pemerintah kabupaten/kota di Provinsi Lampung selama periode 2018–2024. Populasi penelitian mencakup seluruh 15 kabupaten/kota di Provinsi Lampung,sehingga diperoleh 105 observasi data panel. Kinerja Keuangan Pemerintah Daerah diproksikan dengan rasio efisiensi keuangan daerah, Pendapatan Asli Daerah dan Belanja Modal ditransformasikan dalam bentuk logaritma natural, sedangkan Kualitas Laporan Keuangan diukur berdasarkan skor kualitas laporan keuangan. Metode analisis yang digunakan adalah regresi data panel dengan pendekatan Common Effect Model dan pengujian moderasi menggunakan Moderated Regression Analysis. Hasil penelitian menunjukkan bahwa Pendapatan Asli Daerah berpengaruh signifikan terhadap Kinerja Keuangan Pemerintah Daerah. Belanja Modal tidak berpengaruh signifikan terhadap Kinerja Keuangan Pemerintah Daerah. Kualitas Laporan Keuangan juga tidak berpengaruh signifikan secara langsung terhadap Kinerja Keuangan Pemerintah Daerah. Selanjutnya, Kualitas Laporan Keuangan terbukti mampu memoderasi pengaruh Pendapatan Asli Daerah terhadap Kinerja Keuangan Pemerintah Daerah. Namun, Kualitas Laporan Keuangan tidak terbukti memoderasi pengaruh Belanja Modal terhadap Kinerja Keuangan Pemerintah Daerah. Hasil penelitian ini menunjukkan bahwa peningkatan kinerja keuangan pemerintah daerah tidak hanya berkaitan dengan besarnya pendapatan dan belanja, tetapi juga membutuhkan kualitas pelaporan keuangan yang mampu mendukung transparansi, akuntabilitas, dan pengendalian pengelolaan keuangan daerah. ***** His study aims to analyze the effect of Local Own-Source Revenue and Capital Expenditure on Regional Government Financial Performance, with Financial Reporting Quality serving as a moderating variable. The study was conducted on regency and municipal governments in Lampung Province during the 2018–2024 period. The research population comprised all 15 regencies and municipalities in Lampung Province, resulting in 105 panel data observations. Regional Government Financial Performance was proxied by the regional financial efficiency ratio. Local Own-Source Revenue and Capital Expenditure were transformed into their natural logarithm values, while Financial Reporting Quality was measured using a financial reporting quality score. The data were analyzed using panel data regression with the Common Effect Model approach, while the moderating effect was examined using Moderated Regression Analysis (MRA). The results indicate that Local Own-Source Revenue has a significant effect on Regional Government Financial Performance. In contrast, Capital Expenditure has no significant effect on Regional Government Financial Performance. Financial Reporting Quality also has no significant direct effect on Regional Government Financial Performance. Furthermore, Financial Reporting Quality is proven to moderate the effect of Local Own-Source Revenue on Regional Government Financial Performance. However, Financial Reporting Quality does not moderate the effect of Capital Expenditure on Regional Government Financial Performance. These findings suggest that improving regional government financial performance is not solely associated with the magnitude of revenue and expenditure but also requires high-quality financial reporting that supports transparency, accountability, and effective control of regional financial management.

Item Type:	Thesis (Magister)
Additional Information:	1). Dr. Achmad Fauzi, S.Pd., M.Ak.; 2). Prof. Dr. Umi Widyastuti, SE., M.E.
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi
Divisions:	FE > S2 Akuntansi
Depositing User:	Users 35793 not found.
Date Deposited:	10 Aug 2026 01:39
Last Modified:	10 Aug 2026 01:39
URI:	http://repository.unj.ac.id/id/eprint/69380

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• PENGARUH PENDAPATAN ASLI DAERAH DAN BELANJA MODAL TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH DENGAN KUALITAS LAPORAN KEUANGAN SEBAGAI VARIABEL MODERASI. (deposited 10 Aug 2026 01:39) [Currently Displayed]

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