Electronic Theses and Dissertation

Penelitian ini bertujuan untuk menguji pengaruh efisiensi keuangan daerah, efektivitas pad, dan kemandirian keuangan daerah baik secara bersama-sama maupun secara terpisah terhadap pertumbuhan anggaran pendapatan dan belanja daerah (apbd) di kabupaten/kota pada provinsi aceh. populasi dalam penelitian ini seluruh kabupaten/kota di provinsi aceh yaitu sebanyak 23 kabupaten/kota. sumber data dalam penelitian ini menggunakan data sekunder berupa laporan keuangan selama periode 2017-2020. sedangkan teknik pengumpulan data penelitian dilakukan dengan teknik observasi, dokumentasi, dan studi pustaka. metode analisis yang digunakan yaitu analisis regresi linear berganda. hasil penelitian secara bersama menunjukkan bahwa efisiensi keuangan daerah, efektivitas pad, dan kemandirian keuangan daerah berpengaruh terhadap pertumbuhan apbd. selanjutnya hasil penelitian secara terpisah, efisiensi keuangan daerah berpengaruh terhadap pertumbuhan apbd, efektivitas pad berpengaruh terhadap pertumbuhan apbd, dan kemandirian keuangan daerah berpengaruh terhadap pertumbuhan apbd. kata kunci: pertumbuhan apbd, efisiensi keuangan daerah, efektivitas pad, kemandirian keuangan daerah.

This research aims to examine the effect of regional finance efficiency, original local government revenue effectiveness, and regional finance independency both collectively and separately on Regional Revenues and Expenditures Budget (APBD) growth in Aceh Province. The population in this research were 23 (twenty three) multiplicity in Aceh province. The data source in this research used secondary data in the form of Financial Statements for 2017-2020 periods. The research data collection techniques were done with observation, documentation, and literature study. The analysis method used was Multiple Linear Regression Analysis. The research results collectively show that regional finance efficiency, original local government revenue effectiveness, and regional finance independency have an effect on growth of regional revenues and expenditures budget. Furthermore, the reseach results separately show that regional finance efficiency affected regional revenues and expenditures budget growth, original local government revenue effectiveness affected regional revenues and expenditures budget growth, and regional finance independency affected regional revenues and expenditures budget growth. Keywords: regional revenues and expenditures budget growth, regional finance efficiency, original local government revenue effectiveness, regional finance independency.