Analisis Faktor-Faktor yang Mempengaruhi Sisa Lebih Pembiayaan Anggaran (Silpa) di Kabupaten/Kota Se-Jawa Tahun 2014-2017

According to Law Number 5 of 1974 Decentralization is the transfer of government affairs from the center to the regions. Delegation of authority to regional governments, solely to achieve efficient governance. Transfer of authority results in autonomy. Autonomy itself is the freedom of people who live in their own area to regulate and manage their own interests. The economic goal to be achieved through decentralization is the existence of a decentralized system, the Central Government delegating financial management authority to the Regional Government. Therefore, the purpose of this study is to examine the empirical evidence about the effect of local tax revenue, regional retribution, special allocation funds, capital expenditures, and financing receipts on the 2 remaining balance of budget financing. This type of research used in this study is quantitative. The population used in this study were districts / cities in Java in 2014-2017. The method used was purposive sampling technique, with a total sample of 98 district / city financial statements. The method of analysis uses multiple linear regression analysis. The results of this study indicate that regional tax revenues, special allocation funds, and financing revenues affect the remaining excess budget financing with a sig value of 0,000 each; 0,000; and 0,000. Meanwhile, regional retribution income and capital expenditure did not affect the rest of the budget financing with sig values of 0.419 and 0.120, respectively