PENGARUH KARAKTERISTIK PEMERINTAH DAERAH TERHADAP KINERJA KEUANGAN PADA PEMERINTAH DAERAH KABUPATEN DAN KOTA PROVINSI SUMATERA BARAT TAHUN 2016 - 2019

Abstract

This study aims to determine how big the influence of government size, prosperity, intergovernmental revenue and regional expenditure on financial performance simultaneously and partially. The research variables are government size (X1), prosperity (X2), intergovernmental revenue (X3) and capital expenditure (X4) on financial performance (Y). The method of data collection is through analyzing government financial statements. The analytical method used is the classical assumption test and the Regression Estimation of the Panel Data Model, then based on the partial test (t test) obtained: (a) the size of government has no significant effect on financial performance. (b) prosperity has a significant effect on financial performance. (c) Intergovernmental revenue has a significant effect on financial performance. (d) Capital expenditure is significant to financial performance. Then based on the joint hypothesis test (Test F) it can be seen that the size of government, prosperity, intergovernmental revenue and capital expenditure have a significant effect on financial performance.