Title:
THE INFLUENCE OF REGIONAL ORIGINAL REVENUE, GENERAL ALLOCATION FUNDS, SPECIAL ALLOCATION FUNDS, REGIONAL GOVERNMENT SIZE, AND AUDIT OPINION ON THE FINANCIAL PERFORMANCE OF REGIONAL GOVERNMENTS IN CENTRAL JAVA IN 2013-2016

Authors:
Zainab Masitha and Shofi Widya

Abstract:
This study aims to determine various factors that affect local revenue, general allocation funds, special allocation funds, local government measures, and audit opinions on the financial performance of local governments. The research used is a quantitative study with the population of districts/cities in Central Java during 2013-2016. The technique used for the sample is purposive sampling, there are 35 districts / cities. The data analysis technique used in this study is multiple linear regression analysis. The results of this study that the Regional Original Revenue has a positive effect on the financial performance of local governments, General Allocation Funds have a significant negative effect on the financial performance of local governments, Special Allocation Funds have a significant positive effect on the financial performance of local governments, regions, Audit Opinion has no significant positive effect on the performance of local government.

Keywords:
Local Revenue, General Allocation Funds, Special Allocation Funds, Size of Local Government, Audit Opinion, Financial Performance

DOI:
https://doi.org/10.37500/IJESSR.2023.6603