PENGARUH DANA PERIMBANGAN DAN PENDAPATAN ASLI DAERAH TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH PADA PROVINSI JAWA BARAT TAHUN 2013-2015

ABSTRACT Ikhtiar Adi Luhung, 2017 The Influence Of Balance Funds And LocallyGenerated Revenue To Financial Performance Of Local Government On West Java Provinces Years 2013-2015. Universitas Negeri Jakarta. Supervisor: (1) M. Yasser Arafat, SE, Akt, MM (2) Ahmad Fauzi, S.Pd, M.Ak. This research aimed to examine the effect of Balance Funds And LocallyGenerated Revenue To Financial Performance Of Local Government On West Java Provinces Years 2013-2015. Dependent vaiable, Financial Performance Of Local Government, is measured using activity ratio. Meanwhile, for the independent variables such as Balance Funds is measured using Ln Balance Funds and Locally-Generated Revenue is measured using Ln Locally-Generated Revenue. The data used is secondary data with the population is financial report all of West Java. With Purposive sampling method, financial report all of West Java on years 2013-2015 which are contained in Directorate General of Fiscal Balance, so the samples used 12 district and 7 city. This research uses multiple regression method to test the hypothesis with the help of SPSS 24. From the analysis performed in this research, it can be conclude that the Balance Fund as partial have negative and significant effect on Financial Performance Of Local Government On West Java Provinces Years 2013-2015, Locally-Generated Revenue as partial have positive and significant effect on Financial Performance Of Local Government On West Java Provinces Years 2013-2015. And Balance Fund with Locally-Generated Revenue as together have positive and significant effect on Financial Performance Of Local Government On West Java Provinces Years 2013-2015. Keywords: Balance Funds,Locally-Generated Revenue, and Financial Performance Of Local Government