PENGARUH PENDAPATAN ASLI DAERAH, UKURAN DAERAH DAN DANA TRANSFER TERHADAP KINERJA KEUANGAN KOTA MAKASSAR

Abstract

This study aims to determine and analyze the effect of local revenue, area size and transfer funds on the regional financial performance of Makassar City. The research method used in this research is descriptive quantitative with the aim of testing the established hypothesis. The sampling technique was carried out using a purposive sampling technique. The type of data used in this study is quantitative data, while the data source uses secondary data. The analytical method used is multiple linear regression analysis. preceded by the classical assumption test. Then, to test the hypothesis, it is done by using the t test and f test. The results of this study partially prove that: (1) Regional Original Income has a positive and significant effect on the Regional Financial Performance of Makassar City, (2) Regional Size has a positive and significant effect on Regional Financial Performance of Makassar City and (3) Transfer Funds have a negative and significant effect on the Regional Financial Performance of Makassar City. Meanwhile, for simultaneous testing, it shows that the variables of Regional Original Income, Regional Size and Transfer Funds have a positive and significant effect on the Regional Financial Performance of Makassar City.