Pengaruh Karakteristik Pemerintah Daerah Terhadap Kinerja Keuangan Pemerintah Daerah Provinsi Sumatera Utara

Abstract

The purpose of this study was to determine the effect of size regional government and total SKPD both partially and simultaneously at financial performance of local government in Province North Sumatera. The type of research that is used is the quantitative method. The population in this study was the north Sumatra provincial and district LKPD in year 2015, 2016 and 2017. The type of data used in this study is secondary data. Data collection techniques used the purposive sampling and documentation method from 33 district LKPD and city of north sumatera province. Data analysis techniques used in the study are multiple linear regression analysis, with SPSS version 25 the results of the study show that the size of the region has a positive and not significant effect on the financial performance of local.