PENDAPATAN ASLI DAERAH DAN BELANJA MODAL TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH (Studi kasus pada Pemerintah Daerah Se-Eks Karesidenan Pekalongan tahun 2015-2019)

Abstract

In a country there is an organization that regulates and manages interests related to the economy. Indonesia is a country consisting of various regions, including islands, provinces, districts and sub-districts. Each region or region is given its own authority to regulate its territory in order to provide and facilitate the interests of its people. The purpose of this study is to determine and analyze the effect of: 1) local revenue on financial performance, 2) capital expenditure on financial performance, 3) local revenue and capital expenditure on financial performance The population in this study is the local government financial statements for the 2015-2019 period. Sample selection using purposive sampling technique as many as 35 samples. The data used is secondary data from the local government financial statements of the former Pekalongan residency in 2015-2019. Hypothesis testing using SPSS 20 (2021). The results of the study show that: 1) local revenue partially has a significant effect on financial performance, 2) capital expenditure partially has no effect on financial performance, 3) regional original income and capital expenditure partially has a significant effect on financial performance.