FAKTOR INTERNAL DAN FAKTOR EKSTERNAL YANG MEMPENGARUHI EFISIENSI PENGGUNAAN DANA PEMERINTAH (STUDI KASUS PADA KABUPATEN/KOTA DIY DAN JAWA TENGAH TAHUN 2015-2021)

This study aims to determine internal and external factors that affect the efficiency of using local government funds from 2015 to 2021. The purpose of this study was based on problems in the regional governments of Yogyakarta and Central Java that experienced fluctuations in Regional Original Income (PAD), the contribution of intergovernmental revenue to the total revenue of the region is largest, and its less resposive serves the complaints of the community. The efficiency of the use of local government funds themselves is influenced by internal and external factors. Internal factors in this study are regional wealth, regional expenditure, intergovernmental revenue, and BPK audit opinions. Meanwhile, external factors are inflation, population growth, and Gross Regional Domestic Product (GRDP). The data used is secondary data. The analysis method used is OLS with the right research model being FEM. The dependent variable is the efficiency of the use of local government funds with independent variables being regional wealth, regional expenditure, intergovernmental revenue, BPK audit opinions, inflation, population growth, and Gross Regional Domestic Product (GRDP). The results showed that regional wealth, population growth, GRDP had a significant positive effect on the efficiency of using local government funds. Intergovernmental revenue has a significant negative effect. Regional spending, CPC audit opinions, and inflation have an insignificant positive effect on the efficiency of the use of local government funds