Analisis Pengaruh Kinerja Keuangan Pemerintah Daerah Terhadap Belanja Modal Untuk Pelayanan Publik (Studi di Kabupaten/Kota Provinsi Jawa Timur)

Performance measurement is very important to assess the accountability of organizations and managers in more public services, not only the ability to show that the public has been spent, but will include the ability to show that public money has been spent effectively and efficiently. The purpose of this study, among others, is to analyze regional financial performance on capital expenditures for public services in districts/cities in East Java Province. The indicators used in the analysis are the PAD growth ratio, the regional financial efficiency ratio, the PAD effectiveness ratio and the regional financial independence ratio. This study uses secondary data that is quantitative and is data that has been processed by the object under study. In this calculation using panel data with research tools in the form of multiple linear regression analysis. The results of this study indicate that the Regional Financial Efficiency Ratio (REKD) has a positive effect on Capital Expenditure (BM). While the PAD Growth Ratio, Regional Financial Effectiveness Ratio, and Regional Financial Independence Ratio have no effect on Capital Expenditure (BM)