FAKTOR-FAKTOR DALAM SEKTOR PARIWISATA YANG MEMPENGARUHI KINERJA KEUANGAN PEMERINTAH DAERAH

ABSTRACT Aninda Firindella, 2015. The Factors in Tourism effecting to Local Government Financial Performance. This research aims to find out The Factors in Tourism effecting to Local Government Financial Performance. The factors examined in this research is Tourists Impact Indeks, Entertainment Tax and The Hotel and Restaurants Tax as the independent variable, while the Local Government Financial Performance the dependent variable. The study consisted 9 regencies/cities located in Bali Province in 2009-2013. The data used in this study are secondary data and selection of samples by using non probability method with purposive sampling technique. The analytical tool used is multiple linear regression analysis at significance level of 5%. The test results showed that the Tourism Impact Indeksx and The Hotel and Restaurants Tax has significant results on the perfomance of Local Government Finance. However, no evidence that the Entertainment Tax has significant on the perfomance of Local Government Finance. Keywords: Tourists Impact Indekx, Entertainment Tax, The Hotel and Restaurants Tax on the perfomance of local Government Finance