ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH DI JAWA TENGAH

Abstract

The purpose of this research is to examine directly effect factors which affect financial performance in financial report of local government in Central Java.. This research was done by examining the affectation revenue, expenditure, tax, real estate, grant, capital, GDP, population, tourist and employment as independent variable, to financial performance as dependent variable.

This research used 70 financial report of local government in Central Java at 2005 – 2007 as the sample. This sample was selected using proportional purposive sampling method. Financial performace was measured by three financial ratio of local government they are Self-government Ratio, Effectively Ratio and Efficiency Ratio with 10 hypotheses were examined by regression multiple analysis.

The result of statistical analysis showed that variable of revenue, expenditure, tax, real estate, grant, GDP (Gross Domestic Product), tourist and population it can be concluded that all of variables are collectively having significant effect on financial performance, while partially, only variable revenue and expenditure having positive significant affect on financial performance.

Keywords: financial performance, economic growth, poverty, unemployment