Abstract: The success of the government can be seen through financial performance. Local own revenues, balance funds, capital expenditure and audit findings will show how the local government's financial performance. This study aims to determine the effect of regional own-source revenue (PAD), balance funds, capital expenditure and audit findings on the financial performance of local governments. The sample used in this study was 8 districts and 1 city for five years 2014-2018 in the Province of Bali with saturated sampling method. Data collection is done by non-participant observation methods. Data analysis uses multiple linear regression analysis techniques. Based on the results of testing the region's original income and capital expenditure has a significant negative effect, the audit findings have a significant negative effect and the balance fund has no positive significant effect on the financial performance of the provincial government of Bali
Keywords: Local revenues, balance funds, capital expenditure, audit findings, financial performance.
Title: The Effects of PAD, Balance Funds, Capital Expenditures, and Audit Findings on the Financial Performance of the Provincial Government of Bali
Author: Ni Made Cintya Devi Ari Adi, Ketut Alit Suardana
International Journal of Management and Commerce Innovations
ISSN 2348-7585 (Online)
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