PENGARUH KINERJA PENDAPATAN ASLI DAERAH DAN BELANJA MODAL TERHADAP KEMANDIRIAN KEUANGAN DAERAH

Abstract

This research is meant to analyze (a) the influence of local own source revenue performance to the independence
level of local finance, (b) the influence of capital expenditure to the independence level of local finance on
districts/cities in East Java Province. The research method has been carried out by using quantitative method.
The research samples are 35 districts/cities in East Java Province. The data is the secondary data which is in the
form of the realization report of local budget of districts/cities in East Java Province in 2012-2015 observation
periods. The data has been obtained from the Audit Board of the Republic of Indonesia East Java Province
Representative. The data analysis has been done by using multiple linear regressions analysis. The result of the
research proves that the performance of local own source revenue has positive influence to the independence level
of local finance. Capital expenditure has positive influence to the independence level of local finance of
districts/cities in East Java Province.
Keywords: Local own source revenue performance, capital expenditure, the independence level of local finance