PENGARUH PENDAPATAN ASLI DAERAH DAN BELANJA MODAL TERHADAP KINERJA KEUANGAN KABUPATEN PONOROGO TAHUN 2010 - 2021

This research aims to test and analyze the influence of Regional Original Income and Capital Expenditures on the Financial Performance of Regional Government in Ponorogo Regency in 2010 - 2021. The population in this research is in the form of financial data obtained from the Budget Realization Report and Financial Position Report. The technique used for sampling is the Non-Probability Sampling method (Saturated Sample). The type of data used in this research is secondary data. The analysis method used is multiple linear analysis using the SPSS version 22 application.
The results of testing the first hypothesis in this research show that Regional Original Income partially has a significant positive effect on Regional Financial Performance. This shows that the large amount of Regional Original Income also improves Regional Financial Performance. Furthermore, the results of testing the second hypothesis in this research show that capital expenditure has a significant negative effect on regional financial performance. This shows that a decrease in Capital Expenditures will influence an increase in Regional Financial Performance.
The results of the simultaneous test show that Original Regional Income and Capital Expenditures have a significant effect on the Regional Financial Performance of Ponorogo Regency in 2010 - 2021. This means that all variables of Original Regional Income and Capital Expenditures, if they have the same movement, will influence Regional Financial Performance. The results of the coefficient of determination (R2) show that the variables used in the research, namely Regional Original Income (X1) and Capital Expenditures (X2), can simultaneously explain the Regional Financial Performance of Ponorogo Regency in 2010 - 2021 by 61.4% and the remaining 38.6 % may be influenced by other variables outside of this research variable.