Abstract :
This study aims to analyze the effect of regional original income, profit-sharing funds, general allocation funds, special allocation funds and capital expenditures on the financial performance of the regional government of the Regency/City of Central Java Province in 2017-2021. This study uses a quantitative method using secondary data in the form of Realization Reports of the Regional Government Budget for the 2017-2021 period from 35 Regencies/Cities in Central Java. The data analysis method in this study is a multiple linear regression analysis method. The classic assumption test and assumptions use the F test and T-test with the SPSS program. The results showed that regional original income and capital expenditure had a significant positive effect on regional financial performance, while profit-sharing funds, general allocation funds and special allocation funds had a significant negative effect on regional financial performance.
Keywords: Regional Own Revenue, Balancing Funds, Capital Expenditures, Regional Financial Performance