PENGARUH BELANJA MODAL, BELANJA BARANG & JASA, DAN PENDAPATAN ASLI DAERAH BADAN LAYANAN UMUM DAERAH (BLUD) TERHADAP KINERJA KEUANGAN PEMERINTAH PROVINSI DKI JAKARTA

PUTRA, GALIH RAMADHAN REIDHINA (2019) PENGARUH BELANJA MODAL, BELANJA BARANG & JASA, DAN PENDAPATAN ASLI DAERAH BADAN LAYANAN UMUM DAERAH (BLUD) TERHADAP KINERJA KEUANGAN PEMERINTAH PROVINSI DKI JAKARTA. S1 thesis, Fakultas Ekonomi.

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Abstract

GALIH RAMADHAN REIDHINA PUTRA. The Influence Capital Expenditure, Expenditure Of Goods & Services, and Local Revenue Regional Public Service Agency (BLUD) On The Financial Perfomance Government Of DKI Jakarta Province The study aimed to analyze the influence capital expenditure, expenditur of goods & services, and local revenue (PAD) regional public service agency (BLUD) to the financial performance of local government in DKI Jakarta Province. The financial performance is the results or size of an analysis conducted to see the extent to which a particular organization has carried out its activities by using the rules of financial implementation properly and correctly. Independent variables used in this study are capital expenditure, goods & services expenditure, and PAD while the dependent variable is the financial performance of the local government with a proxy for regional financial dependency ratio. The population of this study is the Regional Public Service Agency (BLUD) under the auspices of the Department of Health of DKI Jakarta in 2016-2018. Sampling was done by purposive sampling technique. Based on purposive sampling, a sample of 51 UKPD BLUD. The analytical method used to test the effect of the independent variable on the dependent variable is panel data regression analitical. The results of this research indicate that BLUD capital expenditure does not affect on financial performance, BLUD expenditure of goods & services has a significant positive effect on financial performance, and PAD BLUD has a significant negatif effer on the financial performance. Keyword: Financial performance, capital expenditure, expenditure of goods and service, PAD, UKPD BLUD.

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