PENGARUH PENDAPATAN ASLI DAERAH DANA PERIMBANGAN DAN BELANJA MODAL TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH

Abstract

Since local financial management face a new era, the government is given the authority to regulate and develop their own area. Therefore, in arranging he plan, coordination and control; the local authority needs budget to fulfill all of them.The aims of this study is to find out the impact of the local own-source revenue, the fiscal balance, and the capital expenditure toward the performance of the local government financial in the regencies of West Papua. The type of this study is quantitative. The samples of the study are collected by applying the purposive sampling with the special criteria. Based on that method, there are 13 regencies/cities of West Papua. The data of this study are the local government financial reports of the regencies/cities West Papua in 2015-2018. The analysis applies the multipple linear regression method. The result of the study shows that (1) the local own-source revenue gives positive impact to the local government financial performance of the regencies/cities in West Papua, (2) the fiscal balance no impact to the local government financial performance of the regencies/cities is West Papua, (3) The capital expenditure gives significant negative impact to the local government financial performance of the regencies/cities in West Papua.
Keywords: PAD, the fiscal balance, the capital expenditure, and the local government financial performance