PENGARUH PENDAPATAN ASLI DAERAH, BELANJA MODAL DAN BELANJA PEGAWAI TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH (Studi Kasus Pada Pemerintah Kabupaten/Kota di Jawa Tengah Tahun 2013 s/d 2016)

Abstrak

This study aims to find out whether Regional Original Income, Capital Expenditures and Employee Expenditures have an effect on Local Government Financial Performance with a Case Study in Regency / City Governments in Central Java Province in 2013 up to 2016. The population used in this study is the entire Realization Report Regency / City budgets in Central Java Province 2013 to 2016 which were published at www.djpk.depkeu.go.id used a sample of 25 districts / cities for 4 years. The research sample was determined by purposive sampling method. Hypothesis testing uses multiple linear regression analysis. The results of this research model indicate that (1) Regional Original Income has a significant effect on Local Government Financial Performance; (2) Capital Expenditure has a significant effect on Local Government Financial Performance; (3) Employee Expenditure does not have a significant effect on the Financial Performance of Regency / City Governments in Central Java Province in 2013 until 2016.