Abstract
This study aims to examine and analyze the effect of local government size, regional original income and capital expenditure on the financial performance of local governments in Badung Regency for the period 2013 - 2017. Data analysis techniques used are multiple linear regression analysis. The results of data analysis show that the size of the local government has a negative effect on the financial performance of local governments. This shows that the size of the local government that is proxied by the total assets owned by the local government has not contributed to the financial performance of the local government. Original regional income has a positive effect on the financial performance of local governments. This shows that the higher the local revenue generated, the higher the financial performance of the local government. And capital expenditure has a positive effect on the financial performance of local governments. This shows that the higher capital expenditure made by the government, the higher the financial performance of local governments.
 Keywords: size, PAD, capital expenditure, financial performance
Highlights
This study aims to examine and analyze the effect of local government size, regional original income and capital expenditure on the financial performance of local governments in Badung Regency for the period 2013 - 2017
Analisis Pengaruh Pendapatan Asli Daerah (PAD) Terhadap Kinerja Keuangan Pemerintah Kabupaten dan Kota di Provinsi Sumatera Selatan
Summary
Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh ukuran pemerintah daerah, pendapatan asli daerah dan belanja modal terhadap kinerja keuangan pemerintah daerah di Kabupaten Badung periode 2013 - 2017. Hasil analisis data menunjukkan bahwa ukuran pemerintah daerah berpengaruh negatif terhadap kinerja keuangan pemerintah daerah. Hal ini menunjukkan bahwa ukuran pemerintah daerah yang diproksikan dengan total aset yang dimiliki pemerintah daerah belum memberikan kontribusi terhadap kinerja keuangan pemerintah daerah. Pendapatan asli daerah berpengaruh positif terhadap kinerja keuangan pemerintah daerah. Hal ini menunjukkan semakin tinggi pendapatan asli daerah yang dihasilkan maka akan semakin tinggi pula kinerja keuangan pemerintah daerah. Dan belanja modal berpengaruh positif terhadap kinerja keuangan pemerintah daerah. Hal ini menunjukkan bahwa semakin tinggi belanja modal yang dilakukan pemerintah maka semakin tinggi pula kinerja keuangan pemerintah daerah. Kata kunci: ukuran, PAD, belanja modal, kinerja keuangan
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