Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus, Dana Bagi Hasil, dan Lain-Lain Pendapatan Daerah yang Sah terhadap Kinerja Keuangan dengan Belanja Modal sebagai Variabel Moderating di Kabupaten dan Kota Propinsi Sumatera Utara

Abstract

The objective of the research is to analyze the irifluence of regionally generated revenue, block grant, special grant, profit sharing fond, and other valid regional revenues on the regional financial performance with capital expenditure as the moderating variable in the districts/cities of North Sumatera. This is a quantitative research which emphasizes the analysis on numeric data processed by a certain statistical method It is conducted in 33 district/ city governments of North Sumatera Province which posiess the recent financial statements from 2013 to 2015 with total 99 samples. The research objects are the budget realization reports listed in the Directorate General of Regional Finance Balance and the sources are from the Regional Financial Bureau of North Sumatera. The data analysis uses multiple linear regression method The results show that partially there is a positive and significant influence of regionally generated revenue, block grant, and other valid regional revenues on the financial performance whereas special grant and profit sharing fond have a negative yet significant irifluence on the regional financial performance of the district/city governments of North Sumatera Province. Simultaneously, variables of regionally generated revenue, block grant, special grant, profit sharing fund, and other valid regional revenues have an irifluence on the financial performance of the district/city governments of North Sumatera Province.