PENGARUH PENDAPATAN ASLI DAERAH DAN BELANJA MODAL TERHADAP KINERJA KEUANGAN DAERAH PADA 19 KABUPATEN/KOTA PROVINSI SUMATERA BARAT

Abstract

Performance is an achievement that can be achieved by the organization within a certain period of time. Regional financial performance or regional capacity is one measure that can be used to see the ability of the region to run the regional economy. This study aims to determine and analyze the effect of regional original income and capital expenditure on regional financial performance, as well as to determine which variables have the most dominant influence on regional financial performance in districts/cities of the province of West Sumatra. the data processed is secondary data from the annual report of the regency/city of West Sumatra province in 2017-2020 which is taken by total sampling. The method used in this study is the panel data regression analysis method using the eviews 9 application. The results of this study indicate that: local revenue has a positive effect on regional financial performance and capital expenditures expenditures has no effect on regional financial performance