PENGARUH BELANJA MODAL TERHADAP PERTUMBUHAN KINERJA KEUANGAN DAERAH PENDAPATAN ASLI DAERAH SEBAGAI VARIABEL INTERVENING PADA KANTOR BPKAD KABUPATEN KERINCI

Onalia Oktarina, S.AP

Abstract

ONALIA OKTARINA, NPM 1610078202006.The Influence of Capital Expenditures on Regional Financial Performance Growth with Local Own Revenue as an Intervening Variable at the BPKAD Office of Kerinci Regency.With the formulation of the problem whether capital expenditure has a direct and indirect effect on the growth of regional financial performance with local revenue as an intervening variable at the BPKAD office of Kerinci regency. And the purpose of this study is to determine the influence of capital expenditure on the growth of regional financial performance with local revenue as an intervening variable at the BPKAD office of Kerinci regency. This study uses a quantitative approach where the research method is to use part analysis and multiple linear regression analysis. From the results of the study using multiple liener regression, it is known that capital expenditure has a positive effect on financial performance, capital expenditure has a positive effect on local revenue, local revenue has a positive effect on financial performance, and capital expenditure has a positive effect on financial performance through local revenue at the office. BPKAD Kerinci Regency is proven by tcount> table of 2,876> 0.681 with a significant level of 0.007 (significance <5%), so there is a significant influence between Capital Expenditure (X1) on Financial Performance (Y) tcount> table of 2.444> 0.681 with a significant level of 0.019 (<5% significance), there is a significant influence between Regional Original Income (Z) on Financial Performance (Y), and the value of fcount is 25,535 and ftable is 3.24 with a significance of 0,000, therefore fcount> f table (25,535> 3.24) then Ho was rejected and Ha accepted. With a significance value smaller than 0.05 (0.000 <0.05). The conclusion of this study is that capital expenditure and local revenue together have a positive effect on financial performance at the BPKAD office of Kerinci regency.

Keywords: Moadal Expenditures, Local Revenue, and Financial Performance