Abstract: Regional financial performance can be seen from the efficiency and authority of government administration in community services and development, including in dependent regional financial management so that regions can complete the development process without waiting for financial assistance from the center. The purpose of this study was to see whether Local Own-Source Revenue, Balancing Funds and Capital Expenditures affect the Financial Performance of Local Governments in nine regency / cities in Bali Province. The data used in this study are quantitative secondary data in the form of reports on the realization of regional budget. The analysis method used is multiple linear regression. Based on the results of the analysis, the results show that simultaneously Local Own-Source Revenue, Balancing Funds and Capital Expenditures have an effect on Regional Government Financial Performance. Partially Local Own-Source has a significant positive effect on financial performance. Balanced funds have a significant negative effect on financial performance. Capital expenditure does not have a significant effect on the financial performance of regency / cities in Bali Province in 2014-2019.
Keywords: Local own-source revenue, balance funds, capital expenditures, governments financial performance.
Title: The Effect of Local Own-Source Revenue, Balance Funds and Capital Expenditures on the Financial Performance of Regency/City Governments in Bali Province
Author: I Komang Adi Dharmayasa, Ni Putu Ayu Darmayanti
International Journal of Management and Commerce Innovations
ISSN 2348-7585 (Online)
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