Pengaruh Kemandirian Keuangan Daerah, Efektivitas Pendapatan Asli Daerah, Efisiensi Anggaran, dan Manajemen Kas Daerah terhadap Kinerja Pemerintah Daerah Periode 2020-2023

Kristiando, Frenky May (2025) Pengaruh Kemandirian Keuangan Daerah, Efektivitas Pendapatan Asli Daerah, Efisiensi Anggaran, dan Manajemen Kas Daerah terhadap Kinerja Pemerintah Daerah Periode 2020-2023. Sarjana (S1) thesis, STIE Tri Bhakti.

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Abstract

Objective: This study aims to analyze the effect of Regional Financial Independence, Effectiveness of Local Own-Source Revenue (PAD), Budget Efficiency, and Regional Cash Management on Local Government Performance during the 2020–2023 period. Design/Methodology/Approach: The research employs a quantitative approach under a positivist paradigm, using secondary data obtained from audited Local Government Financial Reports and the Government Agency Performance Accountability Reports (LAKIP). The sample was determined through purposive sampling of districts/municipalities that published SAKIP scores. Data were analyzed using Partial Least Squares – Structural Equation Modeling (PLS-SEM) with the SMART-PLS 4.0 application, offering novelty and a new perspective in the methodology since most previous studies relying on secondary data typically applied panel data regression with EViews. Findings: The results reveal that Regional Financial Independence and Budget Efficiency have a positive and significant effect on Local Government Performance, while PAD Effectiveness shows a negative and significant effect. Meanwhile, Regional Cash Management has a negative but insignificant effect. These findings highlight that Regional Financial Independence and Budget Efficiency are the key drivers in enhancing Local Government Performance. Originality/value: This study differs from prior research by adopting Local Government Performance indicators based on SAKIP scores, whereas earlier studies predominantly used financial performance indicators. Furthermore, the research period of 2020–2023, covering the pandemic and post-pandemic phases, provides new insights into the fiscal dynamics of local governments.

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