PENGARUH PENDAPATAN ASLI DAERAH DAN BELANJA MODAL TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH
ABSTRACT: The financial
performance of local government is reflection of successful the local
government in managing the finance of region. This research aims to determine
the significance of the effect locally generated revenue and capital
expenditure on the financial performance of the local government. This research
is conducted on the Regencies/Cities in Bali Province. The data used in this
research is secondary data from the Government Finance Statistics report of
Regencies/Cities in Bali Province year 2011-2015. The nonparticipant
observation method is used for data collection and the analysis technique used
is the multiple linear regression. The research result using the multiple
linear regression analysis shows that the locally generated revenue has
positive and significant effect towards the local government’s financial
performance. Capital expenditure has negative and significant effect towards
the local government’s financial performance.
Keywords: locally generated
revenue, capital expenditure, financial performance of local government
Penulis: Ni Putu Gina Sukma
Antari, Ida Bagus Panji Sedana
Kode Jurnal: jpmanajemendd180058
