Published: 2025-12-01
Pengaruh Ukuran Pemerintah Daerah, Intergovernmental Revenue, dan Leverage Terhadap Kinerja Keuangan Pemerintah Kabupaten/Kota di Provinsi Sumatera Selatan
DOI: 10.35870/jemsi.v11i6.4883
Downloads
Abstract
The purpose of this study is to examine how the financial performance of district and city governments in South Sumatra Province is affected by factors such as local government size, intergovernmental revenue, and leverage. This study uses multiple regression techniques with Eviews 12 and uses secondary data taken from the official website of the Supreme Audit Agency of the Republic of Indonesia to examine 17 districts and cities from 2019 to 2023. The results showed that Local Government Size, Intergovernmental Revenue and Leverage simultaneously affect Local Government Financial Performance. While partially, the Local Government Size variable has a positive effect on the Financial Performance of Regency / City Governments in South Sumatra Province, the Intergovernmental Revenue variable has a negative effect on the Financial Performance of Regency / City Governments in South Sumatra Province and the Leverage variable has no effect on the Financial Performance of Regency / City Governments in South Sumatra Province. These results have significant implications for fiscal policy and long-term regional economic development in South Sumatra Province, as well as for district and city administrations in the province. The findings of this study can pave the way for more open and accountable budget management in the future and help local governments to improve their financial performance.
Keywords
Local Government Size ; Intergovernmental Revenue ; Leverage ; Financial Performance
Article Information
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. 12 No. 1 (2026)
-
Section: Articles
-
Published: %750 %e, %2025
-
License: CC BY 4.0
-
Copyright: © 2025 Authors
-
DOI: 10.35870/jemsi.v11i6.4883
AI Research Hub
This article is indexed and available through various AI-powered research tools and citation platforms. Our AI Research Hub ensures that scholarly work is discoverable, accessible, and easily integrated into the global research ecosystem. By leveraging artificial intelligence for indexing, recommendation, and citation analysis, we enhance the visibility and impact of published research.
Ideta Adelia Rahmadi
Akuntansi Sektor Publik, Akuntansi, Politeknik Negeri Sriwijaya, Jl. Srijaya Negara, Kota Palembang, Sumatera Selatan, Indonesia.
Siska Aprianti
Akuntansi Sektor Publik, Akuntansi, Politeknik Negeri Sriwijaya, Jl. Srijaya Negara, Kota Palembang, Sumatera Selatan, Indonesia.
Riza Wahyudi
Akuntansi Sektor Publik, Akuntansi, Politeknik Negeri Sriwijaya, Jl. Srijaya Negara, Kota Palembang, Sumatera Selatan, Indonesia.
-
Ardhana, R. L., Suhendro, S., & Kuriniati, S. (2024). Analisis faktor-faktor yang mempengaruhi kinerja keuangan. Journal of Economic, Business and Accounting (COSTING), 7(3), 4639–4647. Sekolah Tinggi Ilmu Ekonomi Sultan Agung. https://doi.org/10.31539/costing.v7i3.9051.
-
Brigita, O., & Sri, R. (2020). Pengaruh pendapatan asli daerah, dana perimbangan, dan ukuran pemerintah daerah terhadap kinerja keuangan pemerintah daerah (Studi kasus Kabupaten/Kota Provinsi Jawa Barat tahun 2015-2018). e-Proceeding of Management, 7(1), 865-871. Politeknik Negeri Bandung.
-
Dasmar, T., Basri, Y. M., & Indrawati, N. (2020). Pengaruh kekayaan daerah, belanja daerah, intergovernmental revenue, dan temuan audit (BPK) terhadap kinerja pemerintah daerah (Studi empiris pemerintah daerah Kabupaten/Kota di Riau). Jurnal Al-Iqtishad, 16(2), 39. Universitas Riau. https://doi.org/10.24014/jiq.v16i2.10788.
-
Dewanti, A. C. (2022). Pengaruh ukuran pemerintah daerah, ukuran legislatif, dan opini audit terhadap kinerja keuangan pemerintah daerah provinsi di Indonesia tahun anggaran 2016-2020. Politeknik Negeri Sriwijaya.
-
Fauziah, N. N., Zakaria, S., & Yunita, D. (2023). Analisis pengelolaan aset tetap (barang milik daerah) pada Dinas Pendidikan Kota Bandung tahun 2021. Jurnal Administrasi, 3(November), 368–377. Universitas Padjajaran. http://jurnal.unpad.ac.id/janitra/article/download/52905/22062.
-
Manafe, H. A., Sia Niha, S., & Putu, S. P. D. (2023). Pengaruh ukuran pemerintah daerah, leverage, dan dana perimbangan terhadap kinerja keuangan pemerintah daerah (Suatu kajian studi literatur manajemen keuangan daerah). Jurnal Ekonomi Manajemen Sistem Informasi, 4(3), 541–547. Universitas Katolik Widya Mandira Kupang. https://doi.org/10.31933/jemsi.v4i3.1322.
-
Prayuda, Y. W., & Arifin, J. (2024). Determinan kinerja keuangan pemerintah daerah di Indonesia. Proceeding of National Conference on Accounting & Finance (NCAF), 6, 77–87. Universitas Islam Indonesia.
-
Putri, S. P., & Ratnawati, D. (2023). Pengaruh PAD, dana perimbangan, dan SILPA terhadap kinerja keuangan pemerintah daerah. Jesya, 6(2), 2068–2082. Universitas Jambi. https://doi.org/10.36778/jesya.v6i2.1230.
-
Saraswati, S. A., Inayati, N. I., Setyadi, E. J., & Dirgantari, N. (2024). Analisis kinerja keuangan: Bukti empiris pada Kabupaten/Kota di Provinsi Jawa Tengah dan DIY tahun 2020-2022. Jurnal Ekonomi Manajemen Sistem Informasi, 10, 275–293. Sekolah Tinggi Ilmu Ekonomi Sultan Agung.
-
Sedek, C. B. T., & Kusumawati, E. (2024). Pengaruh leverage, tingkat kekayaan daerah, tingkat ketergantungan pada pusat, temuan audit BPK, dan pendapatan pajak daerah terhadap kinerja keuangan pemerintah daerah. Pengaruh Leverage, Tingkat Kekayaan Daerah, Tingkat Ketergantungan pada Pusat, Temuan Audit BPK, Pendapatan Pajak Daerah Terhadap Kinerja Keuangan Pemerintah Daerah, 4, 9081–9100. Universitas Muhammadiyah Surakarta.
-
Sugiyanto. (2022). Konsep dan praktik ekonometrika menggunakan Eviews. Academia Publication.
-
Sunandar, A. (2023). Pengaruh pertumbuhan ekonomi, ukuran pemerintah daerah, tingkat pendidikan kepala daerah, dan umur pemerintah daerah terhadap kinerja keuangan daerah tahun 2017-2021. Universitas Islam Indonesia.
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with this journal agree to the following terms:
1. Copyright Retention and Open Access License
Authors retain copyright of their work and grant the journal non-exclusive right of first publication under the Creative Commons Attribution 4.0 International License (CC BY 4.0).
This license allows unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
2. Rights Granted Under CC BY 4.0
Under this license, readers are free to:
- Share — copy and redistribute the material in any medium or format
- Adapt — remix, transform, and build upon the material for any purpose, including commercial use
- No additional restrictions — the licensor cannot revoke these freedoms as long as license terms are followed
3. Attribution Requirements
All uses must include:
- Proper citation of the original work
- Link to the Creative Commons license
- Indication if changes were made to the original work
- No suggestion that the licensor endorses the user or their use
4. Additional Distribution Rights
Authors may:
- Deposit the published version in institutional repositories
- Share through academic social networks
- Include in books, monographs, or other publications
- Post on personal or institutional websites
Requirement: All additional distributions must maintain the CC BY 4.0 license and proper attribution.
5. Self-Archiving and Pre-Print Sharing
Authors are encouraged to:
- Share pre-prints and post-prints online
- Deposit in subject-specific repositories (e.g., arXiv, bioRxiv)
- Engage in scholarly communication throughout the publication process
6. Open Access Commitment
This journal provides immediate open access to all content, supporting the global exchange of knowledge without financial, legal, or technical barriers.