PENGARUH DANA PEERIMBANGAN, PERTEMBUHAN EKONOMI, PENDAPATAN ASLI DAERAH (PAD) DAN BELANJA MODAL TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH DENGAN JUMLAH PENDUDUK SEBAGAI VARIABEL MODERASI

This study aimed to analyze the Influence of Fund Balance, Economic Growth, Local Revenue (PAD) and Capital Expenditure to Financial Performance of Local Government with the Population as moderating variabel. The financial performance of local government using ratio the independence. The object of the research is all District/City in Central Java and Yogyakarta. This research was conducted by the method of documentation. The data used are secondary data, which is sourced from the Report of Actual Revenue and Expenditure (APBD) District/City in Central Java and Yogyakarta from 2010 to 2012. The study uses multiple regression data analysis with the help of SPSS statistical software for the computer version 11.5 . The results statistical test shows that the local revenue (PAD) and the population as moderating the capital expenditure has positive effect on the financial performance of local government districts/city in Central Java and Yogyakarta. Fund balance, economic growth, capital expenditure and the population as moderating the local revenue (PAD) has negative effect on the financial performance of local government district/city in Central Java and Yogyakarta