PENGARUH INTERGOVERNMENTAL REVENUE, LEVERAGE, DAN UKURAN DAERAH (SIZE) TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN/KOTA DI PROVINSI JAWA TENGAH

Abstract

This study aims to empirically examine the effect of intergovernmental revenue, leverage, and size on the financial performance of local governments in Central Java for the 2018-2020 period with population and legislative size as control variables. The population used in this study is all local governments in Central Java which consists of 35 districts/cities. The number of samples used in this study were 57 samples. The sampling method used a purposive sampling method. Processing data in this study using SPSS and Ms Excel. The results of this study indicate that intergovernmental revenue partially does not affect the financial performance of local governments. Meanwhile, leverage has a negative effect on the financial performance of local governments, and size has a positive effect on the financial performance of local governments.