PENGARUH PAD, BELANJA MODAL, SiLPA, LEVERAGE DAN UKURAN PEMERINTAH TERHADAP KINERJA KEUANGAN

Abstract

This study aims to examine the effect of Local Own-Source Revenue, Capital Expenditure, Budget Surplus (SiLPA), Leverage, and Government Size on the Financial Performance of Local Governments in the regencies and municipalities of South Sumatra Province during the 2020–2024 period. This study employed a quantitative approach using secondary data obtained from the Regional Government Financial Statements audited by the Audit Board of the Republic of Indonesia (BPK RI). The research sample consisted of 17 regencies and municipalities, with a total of 85 observations selected using the saturated sampling technique. Panel data regression analysis was employed using EViews 14 software. The findings reveal that, partially, Budget Surplus (SiLPA) and Leverage have no significant effect on Local Government Financial Performance, whereas Local Own-Source Revenue, Capital Expenditure, and Government Size have a positive and significant effect. Simultaneously, all independent variables have a significant effect on Local Government Financial Performance.

Keywords: Capital Expenditure, Budget Surplus (SiLPA), Government Size, Leverage, Local Government Financial Performance.