Pengaruh Jumlah Penduduk, Efisiensi Keuangan dan Biaya Barang dan Jasa terhadap Kondisi Keuangan Pemerintah Daerah

(Studi Empiris pada Pemerintah Provinsi di Indonesia Tahun 2020-2022)

Authors

  • Latifah Annisa Zuren Fakultas Ekonomi dan Bisnis, Universitas Negeri Padang, Padang, Indonesia
  • Deviani Fakultas Ekonomi dan Bisnis, Universitas Negeri Padang, Padang, Indonesia

DOI:

https://doi.org/10.24036/jnka.v4i1.116

Keywords:

Cost of Goods and Services, Financial Condition, Financial Efficiency, Population

Abstract

This study aims to examine the effect of population, financial efficiency and cost of goods and services on the financial condition of local governments in Indonesia in the period 2020 to 2022. This study is a quantitative study. The type of data used is secondary data obtained from BPK and BPS throughout the provinces in Indonesia. The sample selection method in this study uses a purposive sampling method with a total sample of 32 provinces. Measurement of Financial Conditions is based on the Regulation of the Minister of Home Affairs of the Republic of Indonesia Number 19 of 2020. The data analysis used is multiple linear regression analysis, with the help of the SPSS 30 program. The results of the study show that population, financial efficiency and cost of goods and services have a significant positive effect on the financial condition of local governments

References

Carmeli, A. (2008). The Fiscal Distress of Local Governments in Israel: Sources and Coping Strategies. Administration & Society, 39(8), 984-1007

Casal, R. C., & Gómez, E. B. (2011). Impact of size and geographic location on the financial condition of Spanish municipalities. Transylvanian Review of Administrative Sciences, 7(34), 22-39

Honadle, B. W., & Lloyd-Jones, M. (1998). Analyzing rural local governments’ financial condition: An exploratory application of three tools. Public Budgeting & Finance.

Jones, S., & Walker, R. G. (2007). Explanators of local government distress. Abacus, 43(3), 396-418.

Jin, T., & Zhang, J. (2011). Effect of local government expenditure on the ratio of output to capital: Evidence from panel data at China’s provincial level. Frontiers of Economics in China, 6, 249-270.

Monica, M. (2023). Faktor-Faktor Yang Mempengaruhi Kondisi Kesehatan Keuangan Pemerintah Daerah Di Provinsi Sumatera Barat: Indonesia. Owner: Riset dan Jurnal Akuntansi, 7(2), 1654-1668.

Deacon, R. T. (1978). A Demand Model for the Local Public Sector. The Review of Economics and Statistics, 60(2), 184-192.

Kloha, P., Weissert, C. S., & Kleine, R. (2005). Developing and testing a composite model to predict local fiscal distress. Public Administration Review, 65(3), 313-323

Noor, H. F. (2015). Ekonomi Publik: Ekonomi Untuk Kesejahteraan Rakyat. Jakarta: Indeks.

Peraturan Menteri Dalam Negeri Republik Indonesia Nomor 19 Tahun 2020 tentang Pengukuran Indeks Pengelolaan Keuangan Daerah.

Purba, E., & Manurung, E. (2023). Pengaruh Jumlah Penduduk dan Pertumbuhan Ekonomi Terhadap Pendapatan Asli Daerah Kota Pematang Siantar. Jurnal Ekuilnomi, 5(1), 1-8.

Rachman, A. (2023). Kemenkeu Tegaskan Kondisi Sulawesi Selatan Bukan Bangkrut!. CNBC Indonesia. https://www.cnbcindonesia.com/news/20231016132605-4-480905/kemenkeu-tegaskan-kondisi-sulawesi-selatan-bukan-bangkrut

Sugiyono, S. (2017). Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung: Alfabeta.

Ritonga, I. (2019). T., Clark, C., & Wickremasinghe, G.(2019). Factors Affecting Financial Condition of Local Government in Indonesia. Journal of Accounting and Investment, 20(2), 1-25.

Ritonga, I. T. (2014). DEVELOPING A MEASURE OF LOCAL GOVERNMENT'S FINANCIAL CONDITION. Journal of Indonesian Economy & Business, 29(2).

Undang-Undang Republik Indonesia No. 23 Tahun 2014 tentang Pemerintahan Daerah. (2014).

Wang, X., Dennis, L., & Tu, Y. S. (2007). Measuring financial condition: A study of US states. Public Budgeting & Finance, 27(2), 1-21.

Wardhani, D. T., & Payamta, P. (2020). Menguji Faktor Determinan Financial Sustainability Pada Sektor Pemerintah. Jurnal Kajian Akuntansi, 4(1), 13-27.

Winarni, E., Sari, Y., & Amali, M. (2023). Analisis Pengaruh Upah Minimum, Pendapatan Asli Daerah, Tenaga Kerja dan Pertumbuhan Ekonomi terhadap PDRB Perkapita Provinsi Jambi. Ekonomis: Journal of Economics and Business, 7(2), 1182-1188.

Zafra-Gómez, J. L., Lopez-Hernandez, A. M., & Hernández-Bastida, A. (2009). Developing a model to measure financial condition in local government: Evaluating service quality and minimizing the effects of the socioeconomic environment: An application to Spanish municipalities. The American Review of Public Administration, 39(4), 425-449.

Downloads

Published

2026-04-23

How to Cite

Zuren, L. A., & Deviani. (2026). Pengaruh Jumlah Penduduk, Efisiensi Keuangan dan Biaya Barang dan Jasa terhadap Kondisi Keuangan Pemerintah Daerah: (Studi Empiris pada Pemerintah Provinsi di Indonesia Tahun 2020-2022). Jurnal Nuansa Karya Akuntansi, 4(1), 77–91. https://doi.org/10.24036/jnka.v4i1.116