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PENGARUH PENDAPATAN ASLI DAERAH (PAD), DANA ALOKASI UMUM (DAU), DANA ALOKASI KHUSUS (DAK) DAN DANA OTONOMI KHUSUS (DOK) TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN SORONG

JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA) · Vol. 8 No. 1 (2025)

Published
2025-05-31
Publisher
JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)
Language
eng

Abstract

Financial Performance is the level of achievement of results in the field of regional finance, which includes regional revenues and expenditures. This study takes the variables of Local Own-Source Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK), and Special Autonomy Fund (DOK) as they are indicators of regional revenue used to measure a region’s financial independence. The research was conducted to determine whether PAD, DAU, DAK, and DOK have an effect on the financial performance of the Sorong Regency Government during the period 2016–2023. The research method used is an explanatory survey, which aims to test hypotheses and generally explains phenomena in the form of relationships between variables. This study uses quantitative data and secondary data obtained from the financial reports of the Sorong Regency Government, employing a purposive sampling method. The analysis used includes descriptive statistics, classical assumption tests, multiple linear regression, t-test, F-test, and the coefficient of determination test using SPSS version 26 software. The results of the study show that PAD has no effect on financial performance, DAU has no effect on financial performance, DAK also has no effect on financial performance, and the Special Autonomy Fund has no effect on the financial performance of the Sorong Regency Government. Keywords: Local Own-Source Revenue, General Allocation Fund, Special Allocation Fund, Special Autonomy Fund, Financial Performance

Collaboration network of the authors

40 authors · 110 co-authorship links · showing the 40 most connected

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Co-authorOrganisationJoint articles
Juliana WaromiAffiliation unknown3
Aaron SimanjuntakAffiliation unknown3
Agustinus SalleAffiliation unknown3
Siti RofingatunAffiliation unknown3
Syaikhul FalahAffiliation unknown2
Maylend KambuayaAffiliation unknown2
Deson WanimboAffiliation unknown2
Jhon BlesiaAffiliation unknown2
Theo AllolayukAffiliation unknown2
Ardianto SamudroAffiliation unknown2
Emi NurmiatyAffiliation unknown2
Rodika WakerkwaAffiliation unknown1
Hastutie Noor AndriatiAffiliation unknown1
Angeliano Patrio PatabangAffiliation unknown1
Sunarto SimaremareAffiliation unknown1
Kristian RadjibuAffiliation unknown1
Meinarni AsnawiAffiliation unknown1
Yulen KlaibinAffiliation unknown1
Christine Jois KarubabaAffiliation unknown1
Dytha Meninta NababanAffiliation unknown1
Axamina WananeAffiliation unknown1
ArruAffiliation unknown1
John U BlesiaAffiliation unknown1
Rahmawira Yanti ErwinAffiliation unknown1
Meylan Kathrin Petra KambuayaAffiliation unknown1
Bill J.C PangayouAffiliation unknown1
Iis RahayuAffiliation unknown1
Meylani Ira IreeuwAffiliation unknown1
Theo Allo LayukAffiliation unknown1
Andi Mansur YaasAffiliation unknown1
Maylen K.P. KambuayaAffiliation unknown1
Mochamad Riko YurisdiartoAffiliation unknown1
Adolf Z.D SiahayAffiliation unknown1
Irene BahoAffiliation unknown1
Muhammad Rizky PratamaAffiliation unknown1
Aaron M.A. SimanjuntakAffiliation unknown1
Wilberth AiwoyAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ejournal.uncen.ac.id/index.php/AAA/oai, first harvested 1 Nov 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
<oai_dc:dc xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/  http://www.openarchives.org/OAI/2.0/oai_dc.xsd">
	<dc:title xml:lang="en-US">PENGARUH PENDAPATAN ASLI DAERAH (PAD), DANA ALOKASI UMUM (DAU), DANA ALOKASI KHUSUS (DAK) DAN DANA OTONOMI KHUSUS (DOK) TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN SORONG </dc:title>
	<dc:creator>Ali Taufan Arifin</dc:creator>
	<dc:creator>Safkaur, Otniel</dc:creator>
	<dc:creator>Pangayow, Bill</dc:creator>
	<dc:description xml:lang="en-US">Financial Performance is the level of achievement of results in the field of regional finance, which includes regional revenues and expenditures. This study takes the variables of Local Own-Source Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK), and Special Autonomy Fund (DOK) as they are indicators of regional revenue used to measure a region’s financial independence. The research was conducted to determine whether PAD, DAU, DAK, and DOK have an effect on the financial performance of the Sorong Regency Government during the period 2016–2023. The research method used is an explanatory survey, which aims to test hypotheses and generally explains phenomena in the form of relationships between variables. This study uses quantitative data and secondary data obtained from the financial reports of the Sorong Regency Government, employing a purposive sampling method. The analysis used includes descriptive statistics, classical assumption tests, multiple linear regression, t-test, F-test, and the coefficient of determination test using SPSS version 26 software. The results of the study show that PAD has no effect on financial performance, DAU has no effect on financial performance, DAK also has no effect on financial performance, and the Special Autonomy Fund has no effect on the financial performance of the Sorong Regency Government.
Keywords: Local Own-Source Revenue, General Allocation Fund, Special Allocation Fund, Special Autonomy Fund, Financial Performance
&amp;nbsp;</dc:description>
	<dc:publisher xml:lang="en-US">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)</dc:publisher>
	<dc:publisher xml:lang="id-ID">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)</dc:publisher>
	<dc:date>2025-05-31</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ejournal.uncen.ac.id/index.php/AAA/article/view/5875</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA); Vol. 8 No. 1 (2025): Volume 8 Nomor 1 Mei 2025</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA); Vol 8 No 1 (2025): Volume 8 Nomor 1 Mei 2025</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/AAA/article/view/5875/3786</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2026 JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)</dc:rights>
</oai_dc:dc>