ANALISIS PENGARUH BELANJA MODAL, DANA PERIMBANGAN, DAN PENDAPATAN ASLI DAERAH TER KINERJA KEUANGAN DAERAH KABUPATEN/ KOTA PROVINSI DAERAH ISTIMEWA YOGYAKARTA (Studi Kasus Laporan Keuangan Pemerintah Daerah dan Laporan Realisaasi Kabupaten/ Kota di Provinsi D.I. Yogyakarta Tahun 2009-2014)

ABSTRACT
The objective of this research is to determine the effects of capital
expenditure, balance fund, and own-source revenue affect the financial
performance and the City District Government in Yogyakarta Province. The data
of which this research is based is from 2009-2014, consists of four districts and one
city. The amount of the research data is 30. The hypotheses are tested based on
Classic Asumption Test, T Test, F Test, and Determination Test using SPSS V.21.0.
The result of this research shows that the variables altogether have significant
effect the Financial Performance of Local Government. Capital expenditure does
not significantly affect financial performance of local government, while balance
fund negatively as well as significantly affects financial performance of local
government. Meanwhile, the own-source revenue also negatively as well as
significantly affects the financial performance and the city district government in
Yogyakarta Province
Keywords: Capital Expenditure , Balance Fund, Own -Source Revenue,
Financial Performance of Local.