Syahriyal Primary Author mixed material bibliography Banda Aceh Fakultas Ekonomi dan Bisnis 2023

Theses

DETERMINANTS OF FINANCIAL SUSTAINABLITY LOCAL GOVERNMENTS IN ACEH By: Syahriyal NPM: 2101203010003 Supervisors: 1. Dr. Syukriy Abdullah, S.E, M.Si, Ak. 2. Dr. Rita Meutia, S.E, Ak, M.Si. ABSTRACT This study aims to determine the effect of financial independence, financial efficiency, and budget solvency on financial sustainability local governments in Aceh. The results of this study are important to provide local governments to set appropriate policies for financial sustainability. The study was conducted on 23 local governments in Aceh with data analysis used is panel data regression with Eviews version 12. The data was taken from the local government's audited financial reports for the 2017-2021 period. This study uses revenue surplus in the operational report to measure financial sustainability. The results showed that financial independence has no effect on financial sustainability, financial efficiency has a positive effect on financial sustainability, and budget solvency has a positive effect on financial sustainability. Keywords: Financial Independence; Financial Efficiency; Budget Solvency; Financial Sustainability; Local Government. 0 ELECTRONIC THESES AND DISSERTATION Universitas Syiah Kuala 116587 2023-10-04 09:02:55 2023-10-04 09:05:17 machine generated