PENGARUH PENDAPATAN ASLI DAERAH, DANA PERIMBANGAN, DAN DANA BELANJA MODAL TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN KUANTAN SINGINGI TAHUN ANGGARAN 2015-2019

Abstract

The purpose of this research is to find the effect of Regional Original Income

(PAD), Balancing Funds and Capital Expenditures on the Financial Performance of the Kuantan Singingi Regency Government for 2015-2019. This research is descriptive by using quantitative data analysis with a causal research design. The data used in this study is secondary data in the form of Budget Realization Reports, namely Realization of Regional Original Revenue (PAD), Realization of Balancing Funds, Realization of Capital Expenditures and Realization of Financial Performance in the Kuantan Singingi Regency Regional Government Office (BPKAD) Regional Asset Financial Management Agency in 2015 -2019. Data were collected using documentation and library methods. Data analysis was carried out using the Multiple Linear Regression method with the help of SPSS Version 25 software. In this study using 3 independent variables, namely Regional Original Income (PAD) (X₁), Balancing Funds (X₂), Capital Expenditures (X₃), and Financial Performance ( Y) As the dependent variable.

The results of this research indicates that partially Regional Original Income (PAD) has a positive and significant effect on the Financial Performance of the Kuantan Singingi Regency Government by 72%, so that the Regional Original Income (PAD) increases and the financial performance of the Kuantan Singingi Regency Government also increases. Likewise, the Balancing Fund has a positive and significant effect on the Financial Performance of the Kuantan Singingi Regency Government by 60%, with the Balanced Fund experiencing a surplus, the Kuantan Singingi Regency's Finance will be good, and the Financial Performance will increase. And Partial Capital Expenditure Funds have a positive and significant effect on the Financial Performance of the Kuantan Singingi Regency Government with a large influence of 75%, so that Experiencing a Surplus, the Kuantan Singingi Regency's Finances will be good, and Financial

Performance will increase. Simultaneously Local Original Income (PAD), Balancing Fund, and Capital Expenditure Fund of the Kuantan Singingi Regency have a positive and significant effect with an effect of 90% on the Financial Performance of the Kuantan Singingi Regency Government. So that the financial performance of the Kuantan Singingi Regency Government can be said to be good.