PENGARUH RASIO KEMANDIRIAN DAERAH, EFEKTIFITAS PENDAPATAN ASLI DAERAH, DAN PENGELOLAAN BELANJA DAERAH TERHADAP KINERJA KEUANGAN DAERAH

Abstract

This research aimed to examine the effect of local independence ratio, effectiveness of Local-owned Source Revenue and local expenditure management on local finance performance. While, the population was 29 districts and 9 cities in East Java which completely published and reported Budget Realization Report that listed on Financial and Asset Management Board of East Java for 5 years during 2014-2018. The research was quantitative research. Moreover, the data collection technique used purposive sampling. In line with, there were 190 data as sample. Furthermore, the data analysis technique used multiple linear regression with Statistical Product and Service Solution (SPSS) 23. And the research result concluded: (a) Local Independence ratio had positive effect on local finance performance of districts and cities in East Java, (b) Effectiveness of Local-owned Source Revenue had positive effect on local finance performance of districts and cities in East Java and (c) Local Expenditure Management had positive effect on local finance performance of districts and cities in East Java.
Keywords: local independence, effectiveness revenue, expenditure management, finance performance