PENGARUH PENDAPATAN DAERAH TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN/KOTA DI PROVINSI JAWA TIMUR

Abstract

This research aimed to examine the effect of Local Revenue that consist of Local-owned Source Revenue, General Allocation Fund, and Specifix Allocation Fund on Local Goverment Financial Performance of districts/cities in East Java. The research was quantitative. Morover, the data collection technique used senses/total sampling;in wich the sample was taken from all population. In line with, there were 38 districts/cities in East Java as sample with 3 years observation (2016-2018). While, the data was secondary in form of Budget Realization Report which taken from BPKAD, East Java. Mor over, the data analysis technique used multiple linier regression with SPSS (Statistical Product and Social Science) 25. The research result concluded Local-owned Source Revenue Fund had positive effect on Local Goverment Financial Performance of districts/cities in East Java during 2016-2018. Likewise, Specifix Allocation Fund had positive effect on Local Goverment Financial Performance of districts/cities in East Java during 2016-2018. On the other hand, General Allocation Fund had negative effect on Local Goverment Financial Performance of districts/cities in East Java during 2016-2018.
Keywords: local-owned source revenue, general allocation fund, specifix allocation fund