PENGARUH DANA PERIMBANGAN, PENDAPATAN ASLI DAERAH DAN BELANJA MODAL TERHADAP KINERJA KEUANGAN

Abstract

This study aims to analyze empirical data to determine the effect of balancing fund, locally-generate revenue, and capital expenditure of financial perfomance in district and city goverments in the province of Banten in the period of 2017 - 2020. The population in this study was the district and city goverments in the provinceof Banten in the period of 2017 - 2020. Samples in this study were 8 govermentsobtained using saturated sample. The data analysis method used is multiple regressionanalysis and the data is tested partially (individually) (t test) and simultaneously (together) (F test). The results showed that partially the balancing funds and capital expenditure have an influence on financial perfomance, and the locally-generate revenue variablehad no effect on financial  perfomance. While in simultaneous model balancing funds variables, locally-generate revenue, and capital exenditure have an
influence onfinancial perfomance.