This research aims to determine the influence of Regional Original Income and Balancing Funds on Regional Financial Independence partially or simultaneously. The population in this research is the Lamongan district APBD Budget Realization Report which is available at the Regional Financial and Asset Management Agency (BPKAD) Office. This research used the observation period 2012-2019, with a saturated sampling method for the last 8 years. The data analysis method used in this research is the multiple linear regression test. The variables used are Regional Original Income and Balancing Funds as independent variables, while the Regional Financial Independence variable is the dependent variable. The results of this research resulted in the finding that partially Original Regional Income has a significant effect on Regional Financial Independence, and partially Balancing Funds do not have a significant effect on Regional Financial Independence. Meanwhile, simultaneously, Regional Original Income and Balancing Funds have a significant effect on Regional Financial Independence.
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