Published: 2024-10-02

Pengaruh Pendapatan Asli Daerah, Dana Perimbangan dan Sisa Lebih Pembiayaan Anggaran terhadap Belanja Daerah Kabupaten/Kota di Provinsi Kepulauan Riau

DOI: 10.35870/jemsi.v10i5.3186

Lidya Handayani, Bainil Yulina, Anggeraini Oktarida

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Pendapatan Asli Daerah (PAD), Dana Perimbangan, dan Sisa Lebih Pembiayaan Anggaran (SiLPA) terhadap Belanja Daerah pada Kabupaten/Kota di Provinsi Kepulauan Riau. Metode Sampling Jenuh digunakan dalam penelitian objek penelitian adalah 5 Kabupaten serta 2 Kota di Kepulauan Riau yang sudah memberikan laporan keuangannya di tahun 2018-2022. Teknik dalam menggumpulkan yaitu data sekunder yang diperoleh dari laporan keuangan pemerintah daerah. Data dianalisis menggunakan aplikasi Pada penelitian ini digunakan alat analisis berupa program Statistical Product And Service Solustion (SPSS) versi 26. Hasil Penelitian Uji hipotesis menunjukkan bahwa Pendapatan Asli Daerah, Dana Perimbangan dan Sisa Lebih Pembiayaan Anggaran berpengaruh positif terhadap Belanja Daerah Kabupaten/Kota di Provinsi Kepulauan Riau.

Keywords

Pendapatan Asli Daerah, Dana Perimbangan Sisa Lebih Pembiayaan Anggaran, Belanja Daerah.

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This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 10 No. 5 (2024)

  • Section: Articles

  • Published: October 2, 2024

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