The Effect of Capital Expenditure, Balancing Funds, Regional Original Revenue and E-Government on Local Government Financial Performance

Entar  SUTISMAN; Septyana  PRASETIANINGRUM; Entis  SUTISNA; Ismail R.  NOY; Novi DARMAYANTI; Ellycia Rahma Nurfidya  FAHREZA

doi:10.38142/jtep.v4i4.1170

Authors

Entar SUTISMAN Yapis University of Papua, Indonesia
Septyana PRASETIANINGRUM Yapis University of Papua, Indonesia
Entis SUTISNA Yapis University of Papua, Indonesia
Ismail R. NOY Yapis University of Papua, Indonesia
Novi DARMAYANTI Darul' Ulum Islamic University, Indonesia
Ellycia Rahma Nurfidya FAHREZA Darul' Ulum Islamic University, Indonesia

DOI:

https://doi.org/10.38142/jtep.v4i4.1170

Keywords:

Capital expenditure, Balancing funds, Local Original Income, E-Government, Local Government Financial Performance

Abstract

This study examines the effect of capital expenditure, balancing funds, local revenue, and e-government on the financial performance of local governments (Study on local governments in East Java in 2020-2022). The research approach used in this study is quantitative, using secondary data. The population in this study was local governments in East Java for 3 consecutive years for the period 2020-2022. The sampling technique used was purposive sampling, and 114 samples were obtained from 38 districts and cities in East Java. The data analysis techniques used were inner model analysis, outer model analysis, and hypothesis testing. The results of this study indicate that partially, the Capital Expenditure Variable has a negative effect on the financial performance of local governments, the Balancing Fund has a positive effect on the financial performance of local governments, Local Revenue has a positive effect on the financial performance of local governments, and E-Government has a negative effect on the financial performance of local governments.

Author Biography

Entar SUTISMAN, Yapis University of Papua, Indonesia

akuntansi

References

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