PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS DAN BELANJA MODAL TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH KAB/KOTA SE SUMATERA BARAT

Abstract

This study aimed to test: 1) Influence of local revenue (PAD) is measured by the value of the realization of PAD on the financial performance of local governments as measured by the effectiveness of PAD, 2) Fund (DAU) is measured by the

value of the realization of the DAU to the financial performance of local government measured by the effectiveness of PAD, 3) Special allocation Fund (DAK) measured by DAK realizable value on the financial performance of local governments as measured by the effectiveness of PAD, 3) capital expenditure is measured by the value of capital expenditures on the financial performance of local governments as measured by the effectiveness of PAD

This type of research is classified at the research be causative. The population in this study are companies all cities /

regencies in West Sumatra. Selection of the sample with a total sampling, ie the entire population sampled. The data used in this research is  secondary data.  Data collection techniques with  documentation  techniques. The  analysis used  was  moderated regression analysis.

The results show that: 1) Own-source revenue (X1) positive significant effect on the financial performance of local

governments (Y) with a significance value of 0.000 is smaller than alpha 0:05 or t count> t table is 14 953> 1.9866 as well as the value of β is positive, 2 ) general allocation funds not significant effect on the financial performance of local governments (Y) with 0.943 significance is greater than the value of alpha 0,05atau t <t table is 0.070> 1.9866, positive β value. 3) special allocation fund (X3) significant negative effect on the financial performance of local governments (Y) with a significance va lue of 0.000 is smaller than alpha 0:05 or t count> t table is 3,761> 1.9866 and β negative value. 4) Capital expenditures (X4) is not significant to the financial performance of local governments (Y) with a significance value greater than alpha 0225 0:05 or v alue t <t table is 1,223 <1.9866 as well as the negative β value

For further research should add other variables that affect the quality of earnings including accounting principles and the level of risk.

Kata Kunci :Regional Financial Performance , PAD, General Allocation Fund , Special Allocation Fund , Capital Expenditure