Proceedings of the Annual International Conference on Accounting Research (AICAR 2019)

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The Effect of Regional Original Revenue, Balance Funds, and Capital Expenditures on the Financial Performance of District Governments in West Java Province in 2013–2017

Authors
Rahmat Yuliansyah, Eva Indah Susanti, Asri Yanti
Corresponding Author
Rahmat Yuliansyah
Available Online 12 March 2020.
DOI
10.2991/aebmr.k.200309.034How to use a DOI?
Keywords
Local Revenue, Equalization Funds, Capital Expenditures, financial performance
Abstract

This study is aimed to test the Effect of Local Revenue on financial performance, Equalization Funds on financial performance, and Capital Expenditures on financial performance on Regencies in West Java for Year 2013 – 2017. This research uses descriptive quantitative approach, which is measured using multiple linear regression based method use SPSS 25.00. The population from this research are Budget Realization Report of Regencies in West Java for Year 2013 – 2017. Sample was determined by purposive sampling method, and get 10 samples. The data used in this study are secondary data. Data was collected by Dirjen Perimbangan Keuangan official website: www.djpk.kemenkeu.go.id. Hypothesis testing are using partial test and simultaneous test. The result of the research shows that Local Revenue partially has positive and significant effect on the financial performance, Equalization Funds partially has negative and significant effect on the financial performance, Capital Expenditures partially has positive and significant effect on the financial performance, and Local Revenue, Equalization Funds, and, Capital Expenditures simultaneously have positive and significant effect on the financial performance on Regencies in West Java.

Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the Annual International Conference on Accounting Research (AICAR 2019)
Series
Advances in Economics, Business and Management Research
Publication Date
12 March 2020
ISBN
978-94-6252-925-0
ISSN
2352-5428
DOI
10.2991/aebmr.k.200309.034How to use a DOI?
Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

risenwbib
TY  - CONF
AU  - Rahmat Yuliansyah
AU  - Eva Indah Susanti
AU  - Asri Yanti
PY  - 2020
DA  - 2020/03/12
TI  - The Effect of Regional Original Revenue, Balance Funds, and Capital Expenditures on the Financial Performance of District Governments in West Java Province in 2013–2017
BT  - Proceedings of the Annual International Conference on Accounting Research (AICAR 2019)
PB  - Atlantis Press
SP  - 152
EP  - 156
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200309.034
DO  - 10.2991/aebmr.k.200309.034
ID  - Yuliansyah2020
ER  -