Pengaruh Size Pemerintah, Intergovernmental Revenue, Belanja Daerah dan Belanja Modal Terhadap Kinerja Keuangan Pemerintah Daerah (Studi Empiris Pada Pemerintah Kabupaten dan Kota di Provinsi Jawa Tengah Tahun 2013-2017)

Abstract

Regional financial performance is one measure that can be used to see the region's ability to
carry out regional autonomy. This study aims to empirically examine the effect of government
size, intergovernmental revenue, regional spending and capital expenditure on the financial
performance of local governments on the financial performance of local governments in the
Regencies and Cities in Central Java Province 2013-2017 period. This type of research is
quantitative research with empirical studies. Sampling in this study used a purposive
sampling method. The number of samples in this study were 20 regencies and cities in
Central Java Province. The data analysis methods used are descriptive statistical tests,
classic assumption tests and multiple linear regression analysis. The results of this study
indicate that capital expenditure has a positive effect on the financial performance of local
governments, while on the financial performance of local governments.