Pengaruh Karakteristik Pemerintah Daerah Terhadap Kinerja Keuangan Pemerintah Daerah Kabupaten & Kota Di Jawa Timur

Performance measurement is one way that local governments can use to achieve good governance. Local government performance measurement (Pemda) includes measurement of financial and non financial performance. Analysis of local government financial performance is essentially not only a form of control, but also helps all users of local government financial reports including communities to be able to evaluate the performance of local governments. The performance of local government can be used to look at regional capability in running regional autonomy. This study aims to examine the effect of local government characteristics on the financial performance of local governments. The characteristics of local government are represented by size, intergovernmental revenue, and regional expenditure. This study examines the financial statements of local governments by taking a sample of 30 districts / cities in East Java. The data used in this research is secondary data. The analytical tool used in this study is multiple regression. From the analysis result, it can be concluded that partially size of local government size does not have an effect on to local government financial performance, intergovernmental revenue has significant effect to financial performance of local government and regional expenditure has no effect on local government financial performance. Simultaneously size, intergovernmental revenue, and local expenditure have an effect on to local government financial performance