Pengaruh Pendapatan Asli Daerah, Belanja Daerah, Dana Perimbangan dan Leverage Terhadap Kinerja Keuangan Pemerintah Daerah Provinsi Jawa Timur

This research aims to test effect of financial performance of regional government in regencies/cities of East Java province. This is a descriptive quantitative research with the object of research is all regencies/cities of East Java. Data used in this research is secondary data obtained from the directorate general of financial balance. The dependent variable in this research is financial performance of regional government by using efficiency ratio in its measurement. While the independent variables in this research are regional revenue (x1), regional expenditure (x2), balance fund (x3), and leverage (x4). This research uses saturated sample technique and obtaining 238 data. This research uses SPSS Ver. 23. Result of this research indicates that independent variables consisting of regional revenue, regional expenditure, balance fund, and leverage simultaneously have effect on financial performance of regional government. While, regional revenue, regional expenditure, and balance fund partially have effect on financial performance of regional government while leverage has no effect on financial performance of regional government. Keywords: regional revenue, regional expenditure, balance fund, leverage, and financial performance of regional government