PENGARUH PENDAPATAN ASLI DAERAH (PAD), DANA ALOKASI UMUM (DAU), DANA ALOKASI KHUSUS (DAK) DAN DANA OTONOMI KHUSUS (DOK) TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN SORONG

Abstract

Financial Performance is the level of achievement of results in the field of regional finance, which includes regional revenues and expenditures. This study takes the variables of Local Own-Source Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK), and Special Autonomy Fund (DOK) as they are indicators of regional revenue used to measure a region’s financial independence. The research was conducted to determine whether PAD, DAU, DAK, and DOK have an effect on the financial performance of the Sorong Regency Government during the period 2016–2023. The research method used is an explanatory survey, which aims to test hypotheses and generally explains phenomena in the form of relationships between variables. This study uses quantitative data and secondary data obtained from the financial reports of the Sorong Regency Government, employing a purposive sampling method. The analysis used includes descriptive statistics, classical assumption tests, multiple linear regression, t-test, F-test, and the coefficient of determination test using SPSS version 26 software. The results of the study show that PAD has no effect on financial performance, DAU has no effect on financial performance, DAK also has no effect on financial performance, and the Special Autonomy Fund has no effect on the financial performance of the Sorong Regency Government.

Keywords: Local Own-Source Revenue, General Allocation Fund, Special Allocation Fund, Special Autonomy Fund, Financial Performance