The Influence of Locally Generated Revenue, Public Allocation Funds and Specific To Financial Performance of The Region in The City/Regency Government in Aceh Province

Abstract

The purpose of this research are: (1). To know how the condition of region own
source revenue, the general allocation fund, special allocation fund and regional
financial performance , (2). To find out the influence of region own source
revenue, the general allocation fund, special allocation fund to the region financial
performance, (3). To know the influence of region own source revenue to the
region financial performance, (4). To find out the influence of the general
allocation fund to the region financial performance, (5). to know the effect of the
special allocation fund toward region financial performance. The data used in this
research is a secondary data obtained from the office of BPK RI Aceh province
Representative. The data collected in the form of pooling data in period of 2008-
2012. The entire population in this research are sampled as many as 23 regencies
/ cities in Aceh province. In analyzing the data using multiple linear regression
models. The results showed that: (1). Regencies / cities in Aceh province the
category of of region finance ability is “very less" and the category of Region
Finance Independence is "very low" with a pattern of "instructive" relationship,
(2). The financial performance of the region show a decreasing trend in the span
of 2008-2012 , (3). The variable of region own source revenue, general allocation
fund, special allocation fund simultaneously influential and significant to the
variable of regional financial performance , (4). Partially only variable of general
allocation fund and variable of special allocation fund that influence and
significant toward the variable of regional financial performance, whereas the
variable of region own source revenue does not influence significantly to the
variable of regional financial performance.