PENGARUH PAJAK DAERAH, BELANJA MODAL, DAN INTERGOVERNMENTAL REVENUE TERHADAP KINERJA KEUANGAN DAERAH DENGAN SISTEM PENGENDALIAN INTERNAL SEBAGAI VARIABEL MODERASI

    Nastiti Pramesti Kinasih, - and Memen Kustiawan, - and Aristanti Widyaningsih, - (2025) PENGARUH PAJAK DAERAH, BELANJA MODAL, DAN INTERGOVERNMENTAL REVENUE TERHADAP KINERJA KEUANGAN DAERAH DENGAN SISTEM PENGENDALIAN INTERNAL SEBAGAI VARIABEL MODERASI. S1 thesis, Universitas Pendidikan Indonesia.

    Abstract

    Pengaruh pajak daerah, belanja modal, dan intergovernmental revenue terhadap kinerja keuangan daerah dengan menggunakan sistem pengendalian internal sebagai variabel moderasi menjadi daya tarik untuk dikaji dalam studi penelitian dengan didasarkan teori keagenan. Sampel yang digunakan dalam penelitian ini adalah 110 kabupaten/kota di Pulau Jawa. Penelitian ini menggunakan pendekatan deskriptif kuantitatif dengan metode analisis regresi linier berganda dengan bantuan program Statistical Package for the Social Science (SPSS). Hasil penelitian ini menemukan bahwa variabel pajak daerah berpengaruh positif signifikan terhadap kinerja keuangan. Sedangkan belanja modal tidak berpengaruh terhadap kinerja keuangan daerah dan intergovernmental revenue tidak berpengaruh positif terhadap kinerja keuangan daerah. Namun pajak daerah, belanja modal, dan intergovernmental revenue secara bersama-sama berpengaruh positif signifikan terhadap kinerja keuangan daerah. Studi juga menemukan bahwa sistem pengendalian internal mampu menguatkan pengaruh pajak daerah dan intergovernmental revenue terhadap kinerja keuangan. Namun, sistem pengendalian internal tidak dapat menguatkan pengaruh belanja modal terhadap kinerja keuangan daerah. Koefisien determinasi dari 0,913 berarti variabel independent memberikan kontribusi sebesar 91,3% dari varian dalam variabel dependen. The influence of local taxes, capital expenditure, and intergovernmental revenue on local financial performance using internal control systems as a moderating variable is an attractive topic for study based on agency theory. The sample used in this study consists of 110 districts/cities on the island of Java. This study employs a quantitative descriptive approach using multiple linear regression analysis with the assistance of the Statistical Package for the Social Sciences (SPSS) program. The results of this study found that the local tax variable has a significant positive effect on financial performance. Meanwhile, capital expenditure do not affect local financial performance and intergovernmental revenue do not has a significant positive effect local financial performance. However, local taxes, capital expenditure, and intergovernmental revenue together have a significant positive effect on local financial performance. The study also found that the internal control system can strengthen the influence of local taxes and intergovernmental revenue on financial performance. However, the internal control system cannot strengthen the influence of capital expenditure on local financial performance. The coefficient of determination of 0.913 means that the independent variables contribute 91.3% of the variance in the dependent variable.

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    Official URL: http://repository.upi.edu
    Item Type: Thesis (S1)
    Additional Information: https://scholar.google.com/citations?view_op=list_works&hl=en&user=OMRzpqcAAAAJ ID SINTA Dosen Pembimbing Memen Kustiawan : 259600 Aristanti Widyaningsih : 5975674
    Uncontrolled Keywords: Belanja Modal, Intergovernmental Revenue, Kinerja Keuangan Daerah, Pajak Daerah, Sistem Pengendalian Internal Capital Expenditure, Internal Control System, Intergovernmental Revenue, Regional Financial Performance, Regional Taxes
    Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
    H Social Sciences > HJ Public Finance
    Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
    Depositing User: Nastiti Pramesti Kinasih
    Date Deposited: 12 Sep 2025 06:52
    Last Modified: 12 Sep 2025 06:52
    URI: http://repository.upi.edu/id/eprint/137087

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