Electronic Theses and Dissertation

Penelitian ini bertujuan untuk menguji apakah pendapatan asli daerah, dana alokasi umum, dan dana bagi hasil terhadap belanja bidang kesehatan pemerintah provinsi se-indonesia sebelum dan selama pandemi covid-19. data yang digunakan dalam penelitian ini adalah data sekunder yang bersumber dari website resmi. penelitian ini menggunakan studi peristiwa dengan metode purposive sampling. jumlah populasi sebanyak 38 provinsi indonesia namun jumlah tersebut dikurangi sehingga populasi yang terkumpul sebanyak 32 provinsi dengan masa observasi masing-masing provinsi selama 6 tahun sehingga total sampel dalam penelitian ini sejumlah 192. analisis data menggunakan model regresi linier berganda dengan aplikasi spss versi 25. hasil analisis menunjukkan bahwa secara simultan pendapatan asli daerah, dana alokasi umum, dan dana bagi hasil memiliki pengaruh terhadap belanja bidang kesehatan pemerintah provinsi se-indonesia sebelum dan selama pandemi covid-19. namun secara parsial pendapatan asli daerah berpengaruh terhadap belanja bidang kesehatan, dana alokasi umum berpengaruh terhadap belanja bidang kesehatan, sedangkan dana bagi hasil tidak berpengaruh terhadap belanja bidang kesehatan pemerintah provinsi se-indonesia sebelum dan selama pandemi covid-19. hasil uji beda terdapat perbedaan signifikan antara kondisi sebelum dan selama pandemi covid- 19 dalam hal pendapatan asli daerah, dana alokasi umum, dana bagi hasil, dan belanja bidang kesehatan di seluruh provinsi di indonesia. kata kunci: belanja bidang kesehatan, pendapatan asli daerah, dana alokasi umum, dana bagi hasil.

This research aims to examine whether Regional Original Income, General Allocation Funds, and Revenue Sharing Funds affect health expenditure by provincial governments across Indonesia before and during the Covid-19 pandemic. The data used in this study is secondary data sourced from official websites. This research employs an event study method with purposive sampling. The total population consists of 38 provinces in Indonesia; however, this number is reduced, resulting in a sample of 32 provinces, with an observation period of 6 years for each province, leading to a total sample size of 192. Data analysis utilizes multiple linear regression models with SPSS version 25. The analysis results indicate that simultaneously, Regional Original Income, General Allocation Funds, and Revenue Sharing Funds have an impact on health expenditure by provincial governments across Indonesia before and during the Covid-19 pandemic. However, partially, Regional Original Income influences health expenditure, General Allocation Funds affect health expenditure, while Revenue Sharing Funds do not influence health expenditure by provincial governments across Indonesia before and during the Covid-19 pandemic. The results of the difference test show a significant difference between the conditions before and during the Covid-19 pandemic in terms of Regional Original Income, General Allocation Funds, Revenue Sharing Funds, and health expenditure across all provinces in Indonesia. Keywords: Health Expenditure, Regional Original Income, General Allocation Funds, Revenue Sharing Funds.