Determinant Factors of Local Government Financial Performance (Using Financial Condition Dimension as Indicator)

The Research purpose is to examine the effect of determinan factors, which include government size, Intergovernmental revenue, capital expenditure, Population, and local tax revenue in influencing financial performance with condition as proxy. study Population district city Central Java sample was taken by using purposive sampling technique, so we have 105 observation units. Data analysis used panel data multiple regression Eviews 12. results showed that governmental expenditure a positive significant on governments. Meanwhile, intergovernmental population negatively affect There negative due growth not proportional improvement regional conditions, thus reducing performance.