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Abstract

Penelitian ini bertujuan untuk menguji pengaruh belanja modal dan implementasi e-government terhadap kinerja keuangan pemerintah daerah. Populasi dalam penelitian ini adalah pemerintah daerah di Sumatera Selatan dan Bangka Belitung, dengan teknik pengambilan sampel menggunakan pengambilan sampel purposive dan waktu pengamatan selama 3 tahun, yang menghasilkan 45 data observasional. Jenis penelitian ini adalah penelitian kuantitatif. Teknik analisis data dalam penelitian ini menggunakan regresi data panel dengan pendekatan random effect model (REM). Berdasarkan hasil analisis data, diketahui bahwa belanja modal secara parsial tidak berpengaruh terhadap kinerja keuangan yang diukur dengan rasio independensi. Pelaksanaan e-government berpengaruh positif dan berdampak signifikan terhadap kinerja keuangan. Kemudian belanja modal dan pelaksanaan e-government secara bersamaan berpengaruh positif yang signifikan terhadap kinerja keuangan

Keywords

Kemandirian Keuangan SPBE Pengeluaran Publik

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