Pengaruh Pendapatan Asli Daerah, Opini Audit, Belanja Modal, dan Dana Alokasi Khusus terhadap Kinerja Keuangan pada Kabupaten/Kota di Provinsi Sumatera Utara Periode 2020-2023

Abstract

This study aims to determine the effect of Locally-Owned Revenue, Audit Opinion, Capital Expenditure, and Special Allocation Funds on financial performance in regencies/cities in North Sumatra Province. This research is a causal associative study, and the data used are quantitative. The population in this study were all regencies/cities in North Sumatra Province. The sample size was 33 regencies/cities. The sampling method used in this study was saturated sampling. Data analysis techniques used were descriptive statistical analysis, classical assumption tests, multiple linear regression tests, and hypothesis testing. The results of this study indicate that, partially, locally-owned revenue and audit opinion have no effect on financial performance, while capital expenditure and special allocation funds have a positive effect on financial performance. Simultaneously, this study demonstrates that locally-owned revenue, audit opinions, capital expenditures, and special allocation funds have a positive impact on the financial performance of districts/cities in North Sumatra Province for the 2020-2023 period.