KINERJA KEUANGAN PEMERINTAH DAERAH PROVINSI SUMATERA UTARA PERIODE 2014-2019

Mohammad Yusuf;

Abstract

This independent research aims to find out the North Sumatra Provincial Government's Financial Performance analysis for the 2014-2019 period. As independent variables in this study are revenue, expenditure, and state budget revenues. While the dependent variable is the financial performance of the Regional Government in North Sumatra. This research uses the data analysis method used is an associative/quantitative research that is analyzed using the Descriptive Statistics Test in this test using the E-Views program. In addition to using descriptive statistical test tools also use the Classical Assumptions test. The classic assumption tests used include normality test, multicollinearity test, linearity test, and autocorrelation test. Meanwhile, testing the goodness of fit test uses the interpretation formula, namely the interpretation of R (Coefficient of Determination), Interpretation of the F Test (Fisher), and interpretation of the t-test. The data used in this study are secondary data sourced from BI and BPS which are analyzed using quantitative methods with a descriptive approach and the study population is the Financial Performance Report of the North Sumatra Regional Government, the sample used is purposive sampling, which is the sampling technique with certain considerations. The results of this study conclude that revenue has a positive and not significant effect on the Financial Performance of the North Sumatra Regional Government, regional expenditure has a negative and not significant effect on the Financial Performance of the North Sumatra Regional Government, APBN revenue has a positive and significant effect on the Financial Performance of the North Sumatra Regional Government.