Pengaruh Pendapatan Asli Daerah (PAD), Belanja Modal, Dana Perimbangan dan Ukuran Pemerintah Daerah Terhadap Kinerja Keuangan Pemerintah Daerah pada Kab/Kota di Jawa Timur

The study aims to examine the effect of local government revenue, capital expenditure, intergovernmental revenue and local government size on the financial performance of the local government distric/city in east java province. The dependent variable applied in the research was financial performance as measured by the regional financial independence ratio, while the independent variable was local government revenue, capital expenditure, intergovernmental revenue, and local government size. The population in this study was a local government distric/city in east java province in the year 2008-2017. The sample in the study was salescted by purposive sampling method, and the data obtained were 201 sample. The analysis technique used in this research was multiple regression analysis. Result of the analysis proved that the local government revenue and capital expenditure variable significantly and positively affected on the financial performance of local government district/city in east java province. While intergovernmental revenue and local government size variable significantly and negatively affected on the financial performance of local government district/city in east java province