PENDAPATAN ASLI DAERAH, DANA PERIMBANGAN TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH (Studi Kasus pada Pemerintah Daerah Se-Eks Karesidenan Pekalongan Tahun 2015 – 2019)

Abstract

This study aims to determine how much influence the regional original income, balancing funds have on the financial performance of the regional government in the regional government of the former Pekalongan Residency in 2015-2019. The subjects used in this study were regencies and cities in the former Pekalongan Residency area, which amounted to 7 regencies consisting of 5 regencies and 2 cities. The population in this study is data on the realization of the regional government budget for the former Pekalongan Residency in 2015-2019. The sample selection used a non-propability sampling technique, namely saturated sampling, because all members of the population were used as samples. The number of population and samples in this study were 35 data (7 districts/cities x 5 years). The data used are secondary data and the analytical method used is descriptive statistical analysis, classical assumption test, multiple linear regression analysis and hypothesis testing using SPSS 20 (2021) with the variables studied, namely the independent variables; local revenue and balancing funds, dependent variable; local government financial performance. The results of the study show that: 1) local revenue partially has a negative effect on local government financial performance, 2) balancing funds partially have no effect on local government financial performance, 3) regional original income and balancing funds simultaneously have a significant effect on government financial performance area.