Published 2025-10-23
Keywords
- Regional Expenditure,
- Capital Expenditure,
- Audit Opinion,
- Financial Statements
How to Cite
Abstract
This study, entitled Analysis of the Expenditure Performance of the Jambi City Government for Fiscal Years 2009-2023, aims to analyze the allocation of regional expenditures based on the classification set by the Jambi City Government, assess expenditure performance through variance, growth, harmony ratio, and efficiency, and examine factors influencing the Audit Board of Indonesia’s (BPK) opinion on the local government’s financial statements. Secondary data were obtained from the Regional Financial and Asset Management Agency (BPKAD) of Jambi City and BPK of Jambi Province. The data were analyzed using descriptive and quantitative methods with multiple linear regression through EViews12. The results show that personnel expenditures dominated operational spending (61.64% on average). The largest capital expenditure was allocated to roads, irrigation, and networks, while the highest unexpected spending related to COVID-19 response. Expenditure variance was favorable, efficiency ranged from moderate to low, and internal control weaknesses affected BPK’s audit opinion.
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References
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