%A NIM.: 17108010043 Ina Nur’aini Dwi Susilowati
%O Pembimbing: Dr. Sunaryati, S.E., M.Si.
%T ANALISIS EFISIENSI KINERJA FISKAL KABUPATEN/KOTA DI PROVINSI KALIMANTAN TIMUR (STUDI KASUS: PENGARUH PAD, DAU, DAN BELANJA MODAL TERHADAP TINGKAT EFISIENSI KINERJA FISKAL DAERAH)
%X Fiscal performance efficiency aims to measure government performance in allocating funds to the public. The success of regional fiscal performance is a benchmark for the level of community welfare. The indicator for the level of community welfare is proxied by the number of poor people. This study analyzes the efficiency of regencies/cities fiscal performance in the province of East Kalimantan by using the approach of Stochastic Frontier Approach (SFA). The results are then carried out by panel data regression tests using variables that are suspected of influencing fiscal performance.
The results obtained by using the SFA approach show that the average efficiency level of regencies/cities fiscal performance in the province of East Kalimantan in 2013-2021 did not achieve a perfect efficiency value. Then, the panel data regression results show that simultaneously the PAD, DAU, and capital expenditure variables have an effect on the efficiency of fiscal performance. Meanwhile, partially, the PAD variable has a negative effect on the efficiency of fiscal performance. Then the DAU variable has no effect on the efficiency of fiscal performance, then the capital expenditure variable has no effect on the efficiency of fiscal performance.
%K Kinerja Fiskal, Efisiensi, Jumlah Penduduk Miskin, PAD, DAU, Belanja Modal
%D 2023
%I UIN SUNAN KALIJAGA YOGYAKARTA
%L digilib62785