PENGARUH PENDAPATAN ASLI DAERAH TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN DAN KOTA DI JAWA BARAT 2013-2017

Authors

  • Ajeng Apridiyanti Universitas Padjadjaran

DOI:

https://doi.org/10.29407/jae.v4i3.12822

Keywords:

Pajak daerah, retribusi daerah,

Abstract

Abstrak

Penelitian ini dilakukan untuk mengetahui secara empiris pengaruh Pendapatan Asli Daerah (PAD) terhadap kinerja keuangan pemerintah daerah kabupaten dan kota di Jawa Barat tahun 2013-2017. Dalam penelitian ini menggunakan pajak daerah, retribusi daerah, hasil pengelolaan kekayaan derah yang dipisahkan dan lain-lain pendapatan asli daerah yang sah sebagai variabel kontrol. Metode analisis data yang digunakan yaitu regresi berganda. Hasil penelitian menunjukkan bahwa Pendapatan Asli Daerah secara simultan berpengaruh secara signifikan terhadap kinerja keuangan pemerintah daerah di Jawa Barat. Namun secara parsial hanya lain-lain pendapatan asli daerah yang berpengaruh positif secara signifikan terhadap kinerja keuangan.

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Published

2019-09-01

How to Cite

Apridiyanti, A. (2019). PENGARUH PENDAPATAN ASLI DAERAH TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN DAN KOTA DI JAWA BARAT 2013-2017. JAE (JURNAL AKUNTANSI DAN EKONOMI), 4(3), 32–41. https://doi.org/10.29407/jae.v4i3.12822

Issue

Vol. 4 No. 3 (2019): JURNAL AKUNTANSI DAN EKONOMI

Section

Volume 4 No 3 Tahun 2019

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