PENGARUH KARAKTERISTIK PEMERINTAH DAERAH TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH (Studi Empiris pada Pemerintah Daerah di Provinsi Sumatera Barat Periode 2010-2014)
This study aims to examine the characteristics of local government influence on the financial performance of local governments. The characteristics of the local government in this study is explained by the variable size of local government, the legislative measure, leverage and intergovernmental revenue. The data use dare the financial statements of local government (LKPD)samples used as many as 95 samples in the City and District of West Sumatra in 2010-2014. The dataanalysis technique used to test the hypothesis that multiple regression analysis using SPSS version 16.0 for Windows. The test results showed that the variable size of local governments and intergovernmental revenue significantly influence the financial performance of local government, while the legislative measure and leverage the variable does not affect the financial performance of local governments. Keywords:Local Government Financial Performance, Size Of Local Government, Size Of Legislative, Leverage and Intergovernmental Revenue