Abstract
The research aims to analyze the influence of local government revenue, fiscal balance funds, and capital expenditures on the financial performance of local governments with community participation as a moderating variable. The population in this study were all regency and city governments in Bali Province consisting of 8 regencies and 1 city with a period of 5 years from 2014 to 2018. The total population in this study was 45. The sample technique used was the saturated sample the analysis technique used is Moderated Regression Analysis (MRA). The results of the study showed that the local government revenue and capital expenditure had a positive effect on the financial performance of the regional government, while the fiscal balance fund had no effect on the financial performance of the regional government. Community participation strengthens the influence of local revenue, balance funds and capital expenditure on the financial performance of local governments.
 Keywords : Local Government Revenue; Fiscal Balance Fund; Capital Expenditure; Community Participation; Financial Performance.
Highlights
PENDAHULUAN Upaya pemerintah dalam mendorong desentralisasi fiskal belum menunjukan perkembangan yang signifikan
The research aims to analyze the influence of local government revenue
all regency and city governments in Bali Province consisting of 8 regencies
Summary
Berdasarkan hasil uji statistik deskriptif pada Tabel 1. menunjukkan jumlah N sebanyak 45. Dana perimbangan memiliki rata-rata sebesar Rp781.850.904.652,23 dengan nilai standar deviasi Rp226.876.733.246,05 yang jauh lebih rendah dibandingkan nilai rata-rata. Rp332.251.562.433 dimiliki oleh Kabupaten Badung pada tahun 2015, sedangkan nilai maksimum dana perimbangan sebesar Rp1.313.915.837.606,00 dimiliki oleh. Belanja modal memiliki rata-rata sebesar Rp335.740.038.048,83 dengan nilai standar deviasi Rp328.677.968.494,35 yang jauh lebih rendah dibandingkan nilai rata-rata. Nilai minimum dari belanja modal sebesar Rp70.217.269.250,00 dimiliki oleh Kabupaten Bangli pada tahun 2014, sedangkan nilai maksimum belanja modal sebesar Rp1.649.106.896.737,98 dimiliki oleh Kabupaten Badung pada Tahun 2018. Partisipasi masyarakat memiliki rata-rata sebesar 0,2654 dengan nilai standar deviasi 0,36233 yang jauh lebih rendah dibandingkan nilai rata-rata. Kinerja keuangan memiliki rata-rata sebesar 146,58% dengan nilai standar deviasi 181,34% yang jauh lebih tinggi dibandingkan nilai rata-rata. Karangasem pada tahun 2017, sedangkan nilai maksimum kinerja keuangan sebesar 910,48% dimiliki oleh Kabupaten Badung pada Tahun 2018.
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