“ANALISIS PENGARUH PENDAPATAN ASLI DAERAH (PAD) TERHADAP KINERJA KEUANGAN PADA PEMERINTAH KOTA DI PROVINSI SUMATERA BARAT”

This study aims to determine the effect of local original revenue (PAD), which consists of local taxes, levies, profit enterprises, and other legal PAD on the government's financial performance of cities in West Sumatra province. This study used data from budget and budget realization reports of city government’s in West Sumatera Province for the year 2008- 2012, the data used published by Badan Pusat Statistik Provinsi Sumatera Barat. The analysis method used was quantitative analysis with multiple regression models. The results of this study indicate that the original income have an influence simultaneously on financial performance. However, local taxes partially have and influence on the financial performance, while the levy, profit enterprises, and other revenues legal PAD do not have a dominant influence on the financial performance of the city government’s in the province of West Sumat