The Influence of Regional Financial Management and Governance on Regional/City Development Performance in Central Java (Case Study of Districts/Cities in Central Java for the 2023-2024 Period)

Muhammad Bintang Barid Bafaiz; Chrisna Suhendi; Judi Budiman

doi:10.63922/ijebir.v5i04.4650

Muhammad Bintang Barid Bafaiz Accounting Study Program Sultan Agung Islamic University of Semarang
Chrisna Suhendi Accounting Study Program Sultan Agung Islamic University of Semarang
Judi Budiman Accounting Study Program Sultan Agung Islamic University of Semarang

DOI: https://doi.org/10.63922/ijebir.v5i04.4650

Keywords: Financial Management, Governance, Human Development Index, Local Government, Regional Development

Abstract

This study aims to analyze the influence of regional financial management and governance on regional/city development performance in Central Java Province. The study uses a quantitative approach with a causal associative method. The study population is all district/city governments in Central Java Province, with samples selected using purposive sampling based on the availability of financial reports and development performance data. The data used are secondary data from regional government financial reports, BPK reports, LPPD reports, LKPJ reports, and BPS reports. The measurement instruments consist of the PAD effectiveness ratio for regional financial management, BPK audit opinions as a proxy for governance, and the Human Development Index (HDI) for regional development performance. Data analysis uses multiple linear regression with the classical assumption test, t-test, F-test, and coefficient of determination. The results show that regional financial management and governance do not have a significant effect on regional development performance. The conclusion of the study states that other variables outside the model are more dominant in influencing regional development performance in Central Java.

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