SKRIPSI AKS

The Influence Of Financial Performance On Community Welfare Moderated By Performance Acceleration

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This study aims to examine the influence of financial
performance on community welfare with performance
acceleration as a moderating variable. Community welfare is
measured using the Human Development Index (HDI), which
consists of three dimensions: life expectancy, education, and a
decent standard of living. The financial performance of local
governments is evaluated through the financial independence
ratio and the effectiveness ratio of local revenue (PAD).
Secondary data were collected from 514 districts/cities in
Indonesia in 2023, sourced from budget realization reports on
the DJPK website. Descriptive statistical tests indicate that the
financial independence ratio has a positive effect on community
welfare, while the effectiveness ratio of local revenue does not
have a significant impact. The moderation regression analysis
(MRA) indicates that performance acceleration can moderate
the effect of the financial independence ratio on community
welfare but does not moderate the effectiveness ratio of local
revenue. The conclusion of this study suggests that improving
local financial performance, particularly through increasing the
financial independence ratio, can enhance community welfare,
with performance acceleration as a moderating factor that
strengthens this effect.

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Ketersediaan

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Informasi Detail

Judul Seri

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No. Panggil

2X6. 2 MAY p 24

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RMS Surakarta., 2024

Deskripsi Fisik

21 cm, 113 halaman

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2X6. 2

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi Syariah

Info Detail Spesifik

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Pernyataan Tanggungjawab

Maya Diana

Versi lain/terkait

Lampiran Berkas

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