Local Revenue, Capital Expenditure, and E-government Impact on the Financial Performance
Publish place: International Journal of Management, Accounting and Economics (IJMAE)، Vol: 11، Issue: 8
Publish Year: 1403
نوع سند: مقاله ژورنالی
زبان: English
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شناسه ملی سند علمی:
JR_IJMAE-11-8_005
تاریخ نمایه سازی: 3 شهریور 1403
Abstract:
The objective of this study is to analyze the impact of local revenue, e-government, and capital expenditure on the financial performance of local government and how e-government mediates the effect of local revenue on financial performance. The population of this study includes ۲۹ regencies and ۶ cities in the Central Java Province, Indonesia. The purposive sampling technique was utilized to compile ۷۶ samples. Descriptive statistical analysis and partial least squares testing with structural equation modeling were used for data analysis. The results indicate that local revenue has no significant impact on financial performance, while e-government has a positive effect, and capital expenditure has a negative effect. Moreover, local revenue has a positive impact on e-government, and e-government mediates the effect of local revenue on local government financial performance. In conclusion, this study emphasizes the importance of establishing effective budgets to improve regional revenue and invest in e-government for local governments.
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Authors
Annisa Tiara A'yun
Department of Management, Jenderal Soedirman University, Banyumas, Indonesia
Najmudin Najmudin
Department of Management, Jenderal Soedirman University, Banyumas, Indonesia
Ekaningtyas Widiastuti
Department of Management, Jenderal Soedirman University, Banyumas, Indonesia
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