PENGARUH PENDAPATAN ASLI DAERAH (PAD) DAN DANA PERIMBANGAN TERHADAP KINERJA KEUANGAN PEMERINTAH KABUPATEN DAN KOTA DI PROVINSI SUMBAR

Abstract

The purpose of this study was to examine the effect of local revenue (PAD) and Fund Balance (DP) of the Financial District and City governments in West Sumatra. The population in this study were 19 district and town in the province of West Sumatra, wich already has the data of the local budget (APBD) 2009-2013. This study uses data collection directly spaciousness and the research literature. The data used is data secondary data sources are from DPKD West Sumatra province. To examine the effect of local revenue (PAD) and Fund Balance (DP) of the Financial Performance of government used multiple linear regression model. The results showed that the original income (PAD) and Fund Balance (DP) in partial and simultaneous effect on the financial performance and the district government in the city of West Sumatra province.

Keywords : Local Revenue (PAD), Intergovermental Transfer, Government Financial Performance