PENGARUH PENDAPATAN ASLI DAERAH, DANA PERIMBANGAN, DAN BELANJA MODAL TERHADAP KINERJA KEUANGAN (Studi kasus Pada Pemerintah Kota/Kabupaten di Provinsi Jawa Barat Periode 2018-2023)

Guide I
Guide II
: R. Neneng Rina Andriyani, S.E., M.M., Ak., CA., CFRM.
: Wildan Dwi Dermawan, S.E., M.Ak, Ak., CA
This study aims to determine: (1) Local Original Revenue, Balancing Funds,
Capital Expenditure, and Financial Performance in City/Regency Governments
in West Java Province for the 2018-2023 Period. (2) Local Original Revenue,
Balancing Funds, and Capital Expenditure Jointly Influence Financial
Performance in City/Regency Governments in West Java Province for the 2018
2023 Period. (3) Local Original Revenue, Balancing Funds, and Capital
Expenditure Partially Influence Financial Performance in City/Regency
Governments in West Java Province for the 2018-2023 Period. The method used
in this study is quantitative descriptive using secondary data. The data analysis
technique used is panel data regression. The results of this study indicate that:
(1) Local Original Revenue, Balancing Funds, Capital Expenditure, and
Financial Performance in City/Regency Governments in West Java Province for
the 2018-2023 Period have changed and fluctuated. (2) Regional Original
Income, Balancing Funds, and Capital Expenditure jointly influence Financial
Performance. (3) Regional Original Income has a positive and significant
influence on Financial Performance, Balancing Funds have a negative effect on
Financial Performance, while Capital Expenditure partially has no effect on
Financial Performance.

Keywords: Local Original Income, Balancing Funds, Capital Expenditure, and
Financial Performance