Pengaruh Kinerja Keuangan Daerah Terhadap Tingkat Kemiskinan Melalui Pertumbuhan Ekonomi sebagai Variabel Intervening pada Kabupaten/Kota Se-Jawa Barat Tahun 2018 – 2023

Ghina Meilany Aghnia, Arvian Triantoro, Raden Dian Hardiana

Abstract


Research on the effect of financial performance on poverty levels through economic growth as an intervening variable provides varying results. This study analyzes the effect of regional financial performance on poverty levels in districts / cities in West Java through economic growth as an intervening variable with a sample of 27 districts and cities in West Java for 6 years, in the period 2018-2023. The data obtained is secondary data in the form of expenditure and revenue realization targets, economic growth rates (GRDP), and poverty rates. The data analysis technique uses multiple regression analysis with path analysis. The results of this study indicate that the independence ratio and the revenue effectiveness ratio have no effect on economic growth, while the Efficiency Ratio affects economic growth on economic growth. Economic growth has no effect on poverty levels. While directly, the Independence Ratio affects the poverty rate, but the effectiveness ratio and efficiency ratio have no effect on the poverty rate in districts / cities in West Java. Then the sobel test produces research on the Independence Ratio, the effectiveness ratio and the Efficiency Ratio have no effect on the poverty rate with economic growth as intervening.


Keywords


Regional Financial Performance, Poverty Level, Economic Growth, Intervening Variable

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