Pengaruh Pendapatan Asli Daerah Terhadap Kinerja Keuangan Pemerintah Daerah Kota/Kabupaten di Jawa Barat
DOI:
https://doi.org/10.52851/wt.v2i2.30Keywords:
Local Revenue, Government Financial Performance, City and Regency of West Java ProvinceAbstract
This study was conducted to determine the effect of Local Revenue (PAD) on the financial performance of City/Regency Governments in West Java Province. This is done so that the authors and interested parties can find out to what extent the financial performance of local governments is influenced by local revenue. Quantitative research methods are used to find out and understand it. The population is 27 cities and regencies in West Java Province, and all of them are taken as research samples. The results of hypothesis testing indicate that there is no influence of PAD on the financial performance of City/Regency Governments in West Java Province. The trend of PAD realization from each local government from year to year continues to increase, but this increase does not necessarily improve regional financial performance. This is because there are many other factors that influence the financial performance of this region more.
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