PENGARUH PENDAPATAN ASLI DAERAH (PAD) DAN DANA PERIMBANGAN TERHADAP KINERJA KEUANGAN PEMERINTAH KABUPATEN/KOTA DI PROVINSI SUMATERA UTARA TAHUN 2011-2014

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 government in North Sumatra in the year 2011-2014. The population in this study were 25 district and 8 town in the province of North Sumatra, in the take sample use sensus method. In the use data in this research has data in there of website Directorate General of Financial Balance (DJPK) and Central Bureau of Statistics (BPS) as the use. Analisys method in this research used multiple linear regression model with SPSS program version 16.0 for Windows. The test results show that the original income (PAD) partial and simultaneous effect on the financial ferformance and Fund Balance (DP) negative effect on the financial ferformance and the district government in the city of North Sumatra province.

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