DAMPAK PENDAPATAN ASLI DAERAH, DANA PERIMBANGAN DAN BELANJA MODAL TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH
Abstract
This study aims to examine the effect of Regional Original Income (PAD), transfer Funds and Capital Expenditures on Government Financial Performance The population in this study are 27 regencies and cities in West Java Province that have data on the realization of the Regional Budget (APBD) for the period 2012 - 2016. This study uses descriptive statistical analysis, classic assumption test in the form of normality test, multicollinearity test, autocorrelation test, heteroscedasticity test and hypothesis testing in the form of multiple linear regression analysis, T statistical test, F statistical test, test coefficient of determination (R2). The results of the study partially show that regional original income has a positive and significant effect on financial performance, while the transfer fund has a negative and significant effect on financial performance and Capital Expenditures shows a negative and not significant effect on financial performance.
Moraref