PENGARUH PENDAPATAN ASLI DAERAH, BELANJA MODAL, DAN BELANJA OPERASI TERHADAP PERTUMBUHAN KINERJA KEUANGAN PEMERINTAH KOTA DI JAWA TIMUR

Local revenue is one of the elements related to measuring government financial performance in financial statements. Capital expenditure and operating expenditure whose allocation can be said to have not been allocated optimally. This study aims to determine the Effect of Local Original Revenue, Capital Expenditure and Operating Expenditure on the Growth of City Government Financial Performance. This research was conducted in East Java Province with the scope of nine cities in a span of five years, namely 2018-2022. The source of this research data is in the form of secondary data from the Directorate General of Financial Balance. The hypothesis was tested in this study using the Statistical Package for the Social Sciences (SPSS). Based on the results of the analysis, the results of local original income have a significant positive influence on the growth of financial performance. Capital expenditure has a negative influence on the growth of financial performance. As for operating expenditures, operating expenditures have no effect on financial performance.