PENGARUH DANA PERIMBANGAN, BELANJA DAERAH, DAN PENDAPATAN ASLI DAERAH TERHADAP KINERJA KEUANGAN DAERAH

Abstract

Financial performance of local government is related to their work outcome level, which aims to find out the
performance of financial management. Therefore, this research aimed to examine the effect of balance fund, local
expenditure, and local owned source revenue on local financial performance of district or cities of east java
province. The population was 38 local goverment of district or cities of east java province 2015-2017. while, the
total population was 115 local goverments. Moreover, the data collection technique used saturated sample.
Futhermore, the research was quantitative. Additionaly, the data were secondary which taken from the audit
board of the republic of indonesia respresentative of east java. In addition, the data analysist techique used
multiple linear regression with SPSS (Statictical Product Service Solution) 25. the research result concluded
balance fund had negative effect on local financial performance. Likewise, local experiance had negative effect on
local financial performance. On the other hand, local owner-source revenue had positive effect on local financial
perfomrnace
Keyword: balance fund, local experiance