Pengaruh Karakteristik Pemerintah Daerah terhadap Kinerja Keuangan Pemerintah Daerah (Studi Empiris pada Kabupaten/Kota di Jawa Tengah)

Abstract

This study to analyze the influence of the characteristic of local governments on the financial performance of local governments by using proxy size of local government, intergovermental revenue, regional expenditure, and leverage on district / cities in Central Java Province in 2015-2016. The population used in this study is the regional government in Central Java Province in 2015-2016 consisting of 29 Regencies and 6 Cities. The sampling technique uses purposive sampling method with a total sample of 35 cities/ regencies with a period of time of 2 years. Analysis of the data using multiple linear regression analysis. The results showed that the size of the regional government and intergovermental revenue had an effect on the financial performance of the local government, while the regional expenditure and leverage had no effect on the financial performance of the regional government.