<![CDATA[Abstrak Penelitian ini dilakukan dengan tujuan untuk memperoleh bukti empiris terkait pengaruh leverage, ukuran legislatif, intergovernmental revenue dan pendapatan pajak daerah terhadap kinerja keuangan pemerintah daerah. Hasil penelitian ini menunjukkan pengujian secara simultan menunjukkan variabel-variabel independen, leverage, ukuran legislatif, intergovernmental revenue, dan pendapatan pajak daerah, secara bersama-sama memiliki pengaruh terhadap kinerja keuangan pemerintah daerah berdasarkan rasio efisiensi. Sedangkan secara parsial, variabel leverage, ukuran legislatif dan intergovernmental revenue tidak berpengaruh terhadap kinerja keuangan pemerintah daerah berdasarkan rasio efisiensi kinerja. Sedangkan variabel pendapatan pajak daerah berpengaruh negatif terhadap kinerja keuangan pemerintah daerah berdasarkan rasio efisiensi kinerja. Abstract The purpose of this study are to get empirical evidence influence of leverage, legislative size, intergovernmental revenue and tax revenue toward local government’s financial performance . The result in this research showed simultaneously testing indicated independent variables, leverage, legislative, intergovernmental revenue, and regional tax revenue, jointly had an influence on regional financial performance based on the performance efficiency. Partially, leverage variable, legislative and intergovernmental revenue had no influence on regional financial performance based on the performance efficiency ratio. While variable of regional tax revenue had a negative influence on regional financial performance based on the performance efficiency ratio.]]>
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